THE POWER OF COMMITMENTS FOR MODERATING HUMAN RESOURCE COMPETENCY AND REPORTING INFORMATION SYSTEMS TO THE QUALITY OF FINANCIAL STATEMENTS

Abstract

The Work Unit Financial Report is a form of accountability to the central government for the state budget for income and expenditure received by the work unit. The financial statements of the Ministry of Research, Technology and Higher Education's work unit in Bali Province based on the BPK audit still have several weaknesses so that their quality needs to be improved. The purpose of this study is to determine the effect of competency in human resources and information systems reporting on the quality of financial statements that are moderated by organizational commitment. This research was conducted at five work units of the Ministry of Research and Higher Education in the Province of Bali. The number of respondents in this study were 44 people, consisting of officials and financial statement verifiers and SIMAK-BMN, SAIBA and Inventory system operators, which were taken by saturated sample method. The data analysis technique uses inferential analysis using Structural Equation Modeling (SEM), with the Partial Least Square (PLS) approach with the help of the Smart PLS Software application program. The results of testing hypotheses indicate the competence of human resources and information reporting systems have a positive and significant effect on the quality of financial statements. Organizational commitment cannot strengthen the influence of human resource competencies on the quality of financial statements. Meanwhile the existence of organizational commitment is able to strengthen the influence of reporting information systems on the quality of financial statements.