The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD)

Febri Yulisa, Vince Ratnawati, Taufeni Taufik

Abstract


This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.

Keywords


Regional financial accountability, government internal control systems

Full Text:

PDF

References


Azman, Tengku. 2015. Analysis of Organizational Commitment, Human Resources Readiness, Infrastructure and Information Systems in Applying Accrual Based Government Accounting Standards. SOROT Journal, Vol. 10, No. 1. ISSN 1907-364X.

Santoso. 2016. The Influence of Government Internal Control Systems, Utilization of Information Technology and Human Resources Competence on Regional Financial Accountability. Thesis. University of Lampung

Silviana.2012. Effect of Commitment of Regional Heads on the Quality of Regional Government Financial Statements in West Java Province. SNAB Journal. ISSN: 2252-3936.

Siwambudi, I Gusti Ngurang. Yasa, Gerianta Wirawan. Badera, I Dewa Nyoma.2017. Organizational Commitment as a Moderating Effect of HR Competence

and Internal Control Systems on the Quality of Financial Statements. Journal of Accounting at Udayana University. Bali

Sugiyono 2013. Quantitative, Qualitative, and R&D Research Methods. Bandung. Alfabeta 19th printing

Yaya, Rizal (2007). Regional Financial Accountability. Yogyakarta. Republika

Yuliani, Nur Laila (2014). The Influence of Regional Financial Management Information Systems and Application of Performance-Based Budgeting on Local Government Performance. Journal. Vol. 5, No. 2

Zeyn, Elvira. 2011. "The Effect of Good Governance and Government Accounting Standards on Financial Accountability with Organizational Commitment as Moderating". Journal of Review of Accounting and Finance .ISSN 2088-0685. Vol 1 No 1.




DOI: http://dx.doi.org/10.31258/ijeba.4.2.61-73

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 INTERNATIONAL JOURNAL OF ECONOMIC, BUSINESS AND APPLICATIONS