The Impact of Accounting Information System Application Effectiveness, Internal Control and Quality of Human Resources on Financial Report Quality with Organisational Commitment as an Intervening Variable


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

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.

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