August 11, 2025

Factors Influencing Financial Reporting Quality in Medan Government: The Moderating Role of Commitment

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Authors

RSRona Lamretta SinuratUniversitas Sumatera Utara IMIskandar MudaUniversitas Sumatera Utara RBRina Br Bukit

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Implication

Quantitative analysis shows human resource competence and technology improve financial reporting in government, indicating strong commitment enhances outcomes.

Key Points

Financial reporting quality is positively impacted by factors like human resource competence and IT utilization, with a significant effect noted.
The study reports a positive effect on financial reporting quality, evidenced by human resource competence and internal control systems leading to better transparency.
Analysis used Structural Equation Modeling to examine the relationships of various variables influencing financial reporting quality, based on data from 210 respondents.
Findings suggest enhancing human resources and technology, alongside fostering organizational commitment, may improve financial report quality in government.

Cite This Study

Sinurat et al. (2025) studied this question.

synapsesocial.com/papers/68a360e00a429f79733292c4 https://doi.org/10.70062/harmonieconomics.v2i3.290

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Implication

Quantitative analysis shows human resource competence and technology improve financial reporting in government, indicating strong commitment enhances outcomes.

Factors Influencing Financial Reporting Quality in Medan Government: The Moderating Role of Commitment

Discussion

Member takes

Implication

Key Points

Cite This Study

Factors Influencing Financial Reporting Quality in Medan Government: The Moderating Role of Commitment

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider