Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah Provinsi Sumatera Utara

Abstract

This research aims to test, analyze and provide empirical evidence regarding the influence of human resource quality, organizational commitment, information technology utilization and the state internal control system on the quality of the financial statement of Regional Apparatus Organization in North Sumatera Province. The research respondents are the Head of Finance Sub-Division, Revenue Treasurer and Expenditure Treasurer of Regional Apparatus Organizations, with a total of 126 respondents. This research employs primary data and is analyzed using Partial Least Squares (PLS) with the assistance of Smart PLS 3.0 software program. The research results indicate that human resource quality, organizational commitment, information technology utilization, and the state internal control system positively influence the quality of the financial statement of the Regional Apparatus Organizations of North Sumatra Province respectively.