The Effect of Individual Factors and Technical Factors on the Quality of Financial Statements with the Leadership Style as a Moderating Variable


Authors : Nurul Huda Yus’an, Aini Indrijawati, Darwis Said

Volume/Issue : Volume 4 - 2019, Issue 11 - November

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2Xqp1Ib

This study aims to examine and analyze the effect of human resource competency, work motivation, utilization of information technology and internal control systems on the quality of financial reports with leadership style as a moderating variable. This research is a type of quantitative research with a correlational model. The object of research is the government apparatus that compiles the financial statements. The data in this study were obtained through a questionnaire that was distributed to 111 respondents. Data were analyzed using SPSS 25 based on the Moderated Regression Analysis (MRA) method. The results showed that: (1) human resource competence had a positive effect on the quality of financial statements, (2) work motivation had a positive effect on the quality of financial statements, (3) the use of information technology had a positive effect on the quality of financial statements, (4) the internal control system positive effect on the quality of financial statements, (5) leadership style strengthens the relationship of human resource competencies to the quality of financial statements, (6) leadership style weakens the relationship of work motivation to the quality of financial statements, (7) leadership style strengthens the relationship of the use of information technology to report quality finance, (8) leadership style strengthens the relationship of the internal control system to the quality of financial statements.

Keywords : Human Resource Competencies, Work Motivation, Utilization of Information Technology, Internal Control Systems, Leadership Style.

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