Authors :
Andi Miftahul Fadhel Syarifuddin; Kartini; Asri Usman
Volume/Issue :
Volume 7 - 2022, Issue 12 - December
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3Z0UHD8
DOI :
https://doi.org/10.5281/zenodo.7502772
Abstract :
The research aims to investigate the direct
and indirect effects of the accounting information system
application effectiveness, internal control and quality of
human resources on the financial report quality through
the organisational commitment as the intervening
variable. The research was conducted on the
companies/instances in Indonesia which used the
accounting software in compiling their financial reports.
Samples were selected using the non-probability
sampling technique, and 200 respondents were
successfully selected. The data were analysed using the
multiple linear regression analysis with the help of SPSS
to observe the direct impact and Sobel test using Sobel
calculator to observe the indirect impact. The research
result indicates that (1) the accounting information
system application effectiveness has the positive effect on
the financial report quality, (2) the internal control has
the positive influence on the financial report quality, (3)
the quality of human resources has the positive impact
on the financial report quality, (4) the accounting
information system application effectiveness has the
positive impact on the organisational commitment, (5)
the internal control has the positive effect on the
organisational commitment, (6) the quality of human
resources has the positive influence on the organisational
commitment, (7) the organisational commitment has the
positive impact on the financial report quality, (8) the
organisational commitment is not able to mediate the
effect of the accounting information system application
effectiveness on the financial report quality, (9) the
organisational commitment can mediate the influence of
the internal control on the financial report quality, and
(10) the organisational commitment is not able to
mediate the impact of the quality of human resources on
the financial report quality.
Keywords :
Accounting information system, internal control, quality of human resources, organisational commitment, financial report quality.
The research aims to investigate the direct
and indirect effects of the accounting information system
application effectiveness, internal control and quality of
human resources on the financial report quality through
the organisational commitment as the intervening
variable. The research was conducted on the
companies/instances in Indonesia which used the
accounting software in compiling their financial reports.
Samples were selected using the non-probability
sampling technique, and 200 respondents were
successfully selected. The data were analysed using the
multiple linear regression analysis with the help of SPSS
to observe the direct impact and Sobel test using Sobel
calculator to observe the indirect impact. The research
result indicates that (1) the accounting information
system application effectiveness has the positive effect on
the financial report quality, (2) the internal control has
the positive influence on the financial report quality, (3)
the quality of human resources has the positive impact
on the financial report quality, (4) the accounting
information system application effectiveness has the
positive impact on the organisational commitment, (5)
the internal control has the positive effect on the
organisational commitment, (6) the quality of human
resources has the positive influence on the organisational
commitment, (7) the organisational commitment has the
positive impact on the financial report quality, (8) the
organisational commitment is not able to mediate the
effect of the accounting information system application
effectiveness on the financial report quality, (9) the
organisational commitment can mediate the influence of
the internal control on the financial report quality, and
(10) the organisational commitment is not able to
mediate the impact of the quality of human resources on
the financial report quality.
Keywords :
Accounting information system, internal control, quality of human resources, organisational commitment, financial report quality.
