- Publication Ethics
This study aims to analyze the effect of government accounting standards and the role of internal audits on the quality of local government financial reports moderated by internal control systems and organizational commitment.
This research was conducted in 28 Regional Apparatuses of Toraja Utara Regency. By using quantitative research methods. Determination of the sample using a census/survey technique, in which all members of the population are used as research samples so that the total sample is 84 people. The theory used in this research is institutional theory and stewardship theory. This study uses primary data with data collection methods carried out by distributing questionnaires. The statistical method used to test the hypothesis is to use Moderated Regression Analysis (MRA).
The results of the study show that (1) government accounting standards have a positive and significant effect on the quality of local government financial reports; (2) the role of internal audit has a positive and significant effect on the quality of local government financial reports; (3) the internal control system can strengthen the relationship between government accounting standards and the quality of local government financial reports; (4) organizational
commitment can strengthen the relationship between the role of internal audit on the quality of local government financial reports. The results of this study can be useful for the Toraja Utara Regency government to always strive to improve quality in the preparation and presentation of financial reports.
Copyright (c) 2023 MILKA PADANG, ANDI KUSUMAWATI, DARMAWATI DARMAWATI
This work is licensed under a Creative Commons Attribution 4.0 International License.
Individual articles are published Open Access under the Creative Commons Licence: CC-BY 4.0.
You may also start an advanced similarity search for this article.