The Role of Moderation of Organizational Commitment in The Relationship Between Government Accounting Standards, The Government's Internal Control System and The Quality of Government Apparatuses on The Quality of Central Government Financial Statements :

  • Ratih Kusumastuti Accounting Departement, Business and Economic Faculty, Jambi University, Jambi, Indonesia.
  • Iskandar Sam Accounting Departement, Business and Economic Faculty, Jambi University, Jambi, Indonesia.
  • Widya Sari Wendry Accounting Departement, Business and Economic Faculty, Jambi University, Jambi, Indonesia.
Keywords: Governmental Accounting Standards, Government Internal Control Systems, Quality of Central Government Apparatus, Organizational Commitment, Central Government Financial Information Quality

Abstract

Abstract. This study is aimed to observe the factors that influence the
application of governmental accounting standards in Indonesia based on
indicators and variables that influence it. Quantitative descriptive method is
used to reveal the holistic symptoms of the variables and population used in this
study are all employees of the accounting/finance department of the Jakarta
Climatology and Geophysics Meteorology Agency (BMKG) and UPT BMKG
of Jambi Area which are numbered 99 people. In this study, the sample was
taken using the census method. Data analysis procedure uses data quality test
and statistical description. The findings from this study are that Governmental
Accounting Standards, Government Internal Control Systems, Quality of
Central Government Apparatus, Organizational Commitment, Central
Government Financial Information Quality are the main factors influencing the
application of governmental accounting standards in Indonesia.

Published
2018-10-18
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