Fenomena Kualitas Informasi Laporan Keuangan dengan Komitmen Organisasi sebagai Variabel Moderasi

Abstract

The quality of financial reporting information is affected by relevant, reliable, timely and understandable. In this case, the pesantren has responded positively to national development in education, along with the financial management of pesantren. The accountability is done by following the rules of budgetary resources based on principles of transparency and fairness in financial accountability pesantren must still be upheld. This study aims to examine the phenomenon of information quality of financial statements with organizational commitment as moderation variable. This study uses primary data, which is distributing questionnaires. Samples were selected using purposive sampling with criteria of school leaders, the head of sub-section, teachers, accounting and finance staff involved in the preparation of budgets and financial statements amounted to 38 respondents. This study uses Moderated Regression Analysis (MRA).This study proves that human resources and utilization of information technology significant positive effect on information quality of financial statements, but organizational commitment and interaction of the information quality of financial statements effect is not significant. Future studies should be able to expand the research sample by adding the number of the study period in order to research more accurate and reflect the actual situation, as well as develop other variables that can affect the quality of financial reporting information.