Year: 2024 | Month: August | Volume: 11 | Issue: 8 | Pages: 397-408
DOI: https://doi.org/10.52403/ijrr.20240843
Analysis of Factors Affecting the Quality of Local Government Financial Reports in Mandailing Natal District
Dasrianti1, Narumondang Bulan Siregar2, Sambas Ade Kesuma3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Dasrianti
ABSTRACT
This study aims to determine and analyze the effect of organizational commitment, internal control systems, and partial and simultaneous human resource competencies on the quality of regional financial statements in the Regional Government of Mandailing Natal Regency, North Sumatra Province.
This type of research is associative explanatory research, which was carried out using a quantitative approach. The population used in this study is all Mandailing Natal Regency Regional Apparatus Organizations (OPD). At the same time, the sample of this research consisted of 73 respondents, including the Chairperson of the OPD, the Secretary, and the Head of Finance of each OPD. The data collection technique used in this study is a questionnaire method. The data analysis technique used is multiple linear regression analysis, carried out with the help of SPSS software.
The results obtained in this study show that organizational commitment, internal control systems, and human resource competencies partially have a positive and significant influence on the quality of financial statements in the Mandailing Natal Regency Government. In addition, the results of simultaneous testing also show that organizational commitment, internal control systems, and human resource competencies are proven to influence the quality of financial statements significantly in the Mandailing District Government.
Keywords: organizational commitment, internal control system, human resource competencies, and regional government financial statements quality.
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