Research Paper
Year: 2022 | Month: August | Volume: 9 | Issue: 8 | Pages: 708-720
DOI: https://doi.org/10.52403/ijrr.20220859
Determinants of the Quality of Financial Reports of the Regional Government of Deli Serdang Regency with Management Commitments as Moderating Variables
Dicky Dermawan1, Erlina2, Abdhy Aulia Adnans3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Dicky Dermawan
ABSTRACT
This study aims to determine the effect of the role of APIP, information technology, transparency and reconciliation on the quality of local government financial reports in Deli Serdang Regency. In addition, this study also examines whether management commitment can be used as a moderating variable in this research model or not.
The type of research conducted is causal associative research. This research was conducted at the OPD in the Regional Government of Deli Serdang Regency. The data collection method in this study was done by documentation and observation techniques using a questionnaire. The data analysis technique used in this study is the PLS (Partial Least Square) technique using the SmartPLS software, which is run on computer media.
The results obtained in this study indicate that the role of APIP, transparency and reconciliation have a positive and significant influence on the quality of the local government's financial reports in the Deli Serdang Regency. Meanwhile, information technology proved to have no significant effect on the quality of local government financial reports in the Deli Serdang Regency. Meanwhile, other results in this study indicate that management commitment can moderate the influence of information technology on the quality of financial reports of the local government of the Deli Serdang Regency.
Keywords: APIP's role, information technology, transparency, reconciliation, management commitment and quality of local government financial reports.
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