Pengaruh Komitmen Organisasional, Sistem Informasi Akuntansi, dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan

Frasca Ardy Nugroho; Widhy Setyowati

doi:10.35829/econbank.v1i2.174

Frasca Ardy Nugroho STIE Bank BPD Jateng, Semarang
Widhy Setyowati STIE Bank BPD Jateng, Semarang

DOI: https://doi.org/10.35829/econbank.v1i2.174

Keywords: organizational commitment, accounting information systems, the role of internal audit, quality of financial statements

Abstract

The purpose of this study was to analyze the effect of organizational commitment, accounting information systems, and internal audits on the quality of the financial statements of the Tegal Regency. There are 125 employees of the Tegal Regency government finance department were taken as a sample by purposive sampling. The data used in this study were obtained through a questionnaire. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that organizational commitment, accounting information systems, internal audits significantly influenced the quality of the Tegal Regency Government's financial statements in a positive direction. Some suggestions were proposed such as the need to increase the number of computers, ease of accessing the results of audit reports and increased independence in conducting audits. This is intended to improve the quality of financial statements

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