Determinan Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Deli Serdang dengan Komitmen Manajemen sebagai Variabel Pemoderasi

Abstract

The objective of the research is to reveal the effects of the roles played by APIP (Government Internal Auditor), Information technology, transparency and reconciliation on quality of the financial statement of Deli Serdang Regency. This research also examines whether or not management commitment can be used as a moderating variable in this research model.

This causal associative research is done at OPD (the Regional Apparatus Organizations) in Deli Serdang Regency Its data are collected through documentation and observational techniques using questionnaires. Partial Least Square (PLS) technique is used as data analysis technique supported by SmartPLS software on computer.

The research findings indicate that the role of APIP. transparency and reconciliation have positive and significant effects on quality of the financial statements of Deli Serdang Regency. It is also apparent that information technology affects quality of the financial statements of Deli Serdang Regency insignificantly Meanwhile, other results demonstrate that management commitment is able to moderate the effects of information technology on quality of the financial statements of Deli Serdang Regency.