FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DENGAN PENGAWASAN KEUANGAN DAERAH SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to analyze and test the influencing factors on the timeliness of
financial reporting that is moderated by supervision. Moreover, the independent
variables were the effect of understanding the regulations(PPR), organizational
commitment (KOR), utilization of information technology(PTI), human resource
competencies (SDM) and internal control (PIN), the dependent variable was the
timeliness of financial reporting (KLP) and moderated by supervision (PWS). The
population this study includes staff at OPD in the Sidoarjo Regency. In this study,
based on purposive sampling criteria obtained 91 employees. Data collection
techniques in this study used a questionnaire. The type of data used is primary
data collected sending questionnaires to respondents. The analysis technique uses
Moderating Regression Analysis (MRA). The results of this study indicate that
understanding of regulations, organizational commitment, utilization of
information technology, human resource competencies and internal control have
a positive effect, while supervisory variables as a moderating factor can
strengthen the influence between understanding regulations, organizational
commitment, utilization of information technology, resource competencies human
and internal control over the timeliness of financial reporting.

Keywords : Influencing factors, supervision, Timeliness