Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting
DOI:
https://doi.org/10.24843/EJA.2024.v34.i11.p10Keywords:
Financial Report Quality, Accounting Understanding, Internal Control System, Accounting Information System, Human Resources QualityAbstract
This study examines the direct impact of accounting comprehension on the
quality of financial reports and explores the moderating effects of the Internal
Control System (SPI), Accounting Information System (AIS), Human Resource
(HR) Competence, and Organizational Commitment on this relationship. The
research focuses on employees in the finance and accounting divisions of 31
Regional Apparatus Organizations (OPD) within the Buleleng Regency
Government. A purposive sampling technique was employed, yielding a
sample of 90 respondents. Primary data were collected through questionnaires,
and the data were analyzed using moderated regression analysis (MRA) with
SPSS as the analytical tool. The findings indicate that accounting comprehension
has a significant effect on the quality of financial reports. Furthermore, SPI, AIS,
and HR Competence serve as moderating variables that strengthen this
relationship. However, Organizational Commitment does not moderate the
effect of accounting comprehension on financial reporting quality.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 E-Jurnal Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
