PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN KAMPAR)

Abstract

This research was conducted at the Kampar District Government in Riau
Province . The purpose of this study is to analyze The Effect of Aplication of
Government Accounting Standards (SAP) based on Accrual, Utilization of
Information Technology, and Competence of Human Resources on The Quality of
Financial Reports with Organizational Commitment as a Moderating Variable .
The population and sample in this study were all SKPDs of the Kampar District
Government in Riau Province which acted as heads of work units or structural
officials in the Village Work Unit (SKPD) represented by the Head of Finance,
Treasurer and Chief of Staff of Government Institution Programs. The population
and sample in this study were 87 peoples. This study uses the Moderated
Regression Analysis (MRA) with the regression equation. These results prove that
the application of accrual-based government accounting standards, utilization of
information technology, components of human resources, application of
government accounting standards, utilization of information technology and
competence of human resources affect the quality of financial reports in the
Kampar Government, and Organizational Commitment as a Moderating Variable
affect Aplication of Government Accounting Standards (SAP) based on Accrual,
Utilization of Information Technology, and Competence of Human Resources on
The Quality of Financial Reports
Keywords : Government Accounting Standards (SAP), Utilization of Information
Technology, Competence of Human Resources, Quality of Financial
Report,Organizational Commitment