KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN

  • I Gusti Ngurah Siwambudi Fakultas Ekonomi , Universitas Udayana, Bali
  • Gerianta Wirawan Yasa Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Dewa Nyoman Badera Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The objectives of this study are to determine and obtain empirical evidence related organization commitment as moderated the effect of human resource competency and government intern controlling system at the quality of government financial report in the klungkung regency. This study was conducted on 37 work unit departments of Klungkung regency. Total number of respondent is 36 functionaries of financial department which was selected through purposive sampling technique. The analyzed data was primary data gained through survey and questionary technique. Then, data was analyzed by applying Moderated Regression Analysis method. The result of hipotesis testing shows that human resource competence have not effect on local government financial statement quality, however government intern controlling system do. Organization interaction commitment and both, human resource competence and government intern controlling system have not effect on local government financial statement  quality.


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Published
2016-12-29
How to Cite
SIWAMBUDI, I Gusti Ngurah; YASA, Gerianta Wirawan; BADERA, I Dewa Nyoman. KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERN PADA KUALITAS LAPORAN KEUANGAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], dec. 2016. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/22586>. Date accessed: 21 nov. 2024.
Citation Formats
Issue
VOLUME.06.NO.01.TAHUN 2017
Section
Articles

Keywords

human resource competence, government intern controlling system, organization commitment, financial statement quality