Analisis Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Dengan Komitmen Organisasi Sebagai Variabel Moderasi Pada Pemerintah Kota Medan

Abstract

This study aims to analyze the influence of Human Resource Competence, Government Internal Control Systems, and Information Technology Utilization on Financial Report Quality, and to examine the role of Organizational Commitment as a moderating variable in the Medan City Government. Reliable financial reporting quality is crucial for achieving transparency and accountability in regional financial management. Therefore, understanding the factors that influence it is crucial. This study used a quantitative approach with primary data collected through questionnaires distributed to employees involved in the financial report preparation process in the Medan City Government. The study population consisted of 63 Regional Work Units (SKPD) with 210 respondents selected through purposive sampling. The criteria were department/agency heads, secretaries, treasurers, and Financial Administration Officers (PPK). Data analysis was performed using the Structural Equation Modeling (SEM) method with the aid of AMOS software. The results of the study indicate that Human Resource Competence, Government Internal Control Systems, and Information Technology Utilization have a positive and significant impact on Financial Report Quality. Furthermore, Organizational Commitment significantly moderates the influence of these independent variables on Financial Report Quality. These findings emphasize the importance of improving employee competency, strengthening internal control systems, and optimizing information technology, supported by an organizational commitment to producing high-quality financial reports.