PENGARUH KEMAMPUAN PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI, TERHADAP PENYUSUNAN LAPORAN KEUANGAN DINAS PERHUBUNGAN PROVINSI BALI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI

Abstract

The main purpose of this study is to determine whether there is an influence of the ability of
regional financial management and organizational commitment to the preparation of
financial reports with an internal control system as a moderating at the Transportation
Service of the Province of Bali. Sampling using a purposive sampling technique, with a
population of employees of the Transportation Department of the Province of Bali, and
obtained a sample of 58 people. The questionnaire is the source of the data of this study,
using moderation regression analysis as a data analysis technique showing the ability of
regional financial management to influence the preparation of the financial statements of
the Bali Provincial Transportation Agency, the organizational commitment influences the
preparation of the Bali Provincial Transportation Department and organizational
commitment to the preparation of financial reports in the Bali Provincial Transportation
Agency.