Behavioral Accounting Journal
Vol 1 No 1 (2018): Behavioral Accounting Journal

PENGARUH SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI)

Nyoman Angga Pradipa (Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Indonesia)
Budhananda Munidewi (Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Indonesia)

Article Info

Publish Date
13 Dec 2018

Abstract

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

Copyrights © 2018




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Journal Info
Behavioral Accounting Journal
Website

Abbrev

baj

Publisher

Universitas Pembangunan Nasional Veteran Jawa Timur

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...