PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, KAPASITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus OPD Kota Palu)

Abstract

This study aims to investigate the influence of information technology utilization, internal control systems, and human resource capacity on the quality of local government financial reports, with organizational commitment as a moderating variable. The study was conducted at the Regional Government Organizations (OPD) of Palu City. Data were obtained from questionnaires filled out by 122 civil servants at the OPD of Palu City and processed using Moderated Regression Analysis (MRA) with IBM SPSS version 23.

The results show that the utilization of information technology, internal control systems, and human resource capacity have a significant influence on the quality of local government financial reports in Palu City. Additionally, organizational commitment was proven to moderate the relationship between these three variables and the quality of local government financial reports.