Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 4, No 4 (2021): Budapest International Research and Critics Institute November

Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Reporting with Organizational Commitment as Moderating Variables at PT Mopoli Raya

Syahmina Hamimi (Unknown)
Irfan Irfan (Unknown)
Widia Astuty (Unknown)

Article Info

Publish Date
14 Dec 2021

Abstract

This study aims to determine and analyze effect of accounting information systems and internal control systems on the quality of financial reporting with organizational commitment as moderating variables at PT Mopoli Raya. This research method uses quantitative associative. The object of the research was PT Mopoli Raya with a total population of 45 people, all of whom were used as research respondents. The data analysis used a structural equation modeling-partial least square (SEM-PLS) approach. The results of the study found that the accounting information systems effect on the quality of financial reporting. Internal control systems effect on the quality of financial reporting. Organizational commitment moderates effect of accounting information systems on the quality of financial reporting. Organizational commitment moderates effect of internal control systems on the quality of financial reporting.

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Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...