Influence of organizational culture and organizational commitment to the effectiveness of control systems internal government and it’s impact on the quality of financial statements
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Jun 29, 2023
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Abstract
This research aims to discover, test and analyze the influence of organizational culture and organizational commitment of the effectiveness of efectiviveness goverment internal control and its impact on the quality of financial statement either partially or simultaneous. The research method used is the analysis of quantitative data. The object of this research is local government in the province of North Sumatra. Sampling method is purposive sampling. The technique of data collection was done through the distribution of questionnaires. While the techniques of data analysis is path analysis and the data is processed using SPSS statistics software. The results showed that in organizational culture influences the effectiveness of government internal control systems, organizational commitment influences the effectiveness of government internal control systems, organizational culture and organizational commitment simultaneously influences the effectiveness of government internal control systems, organizational culture influences the quality of financial statements, organizational commitment does not affect the quality of reports finance, effectiveness of government internal control systems affect the quality of financial statements, organizational culture, organizational commitment and effectiveness of government internal control systems affect the quality of financial statements, and organizational culture and organizational commitment through the effectiveness of government internal control systems affect the quality of financial statements.
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How to Cite
Sembiring, L. D., Putri, J. A., Sianipar, R. T., & Silitonga, H. (2023). Influence of organizational culture and organizational commitment to the effectiveness of control systems internal government and it’s impact on the quality of financial statements. Enrichment : Journal of Management, 13(2), 1440-1452. https://doi.org/10.35335/enrichment.v13i2.1475
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Sari, M. (2015) ‘The Role of the Financial and Development Supervisory Agency in the Implementation of the Government Internal Control System in the Regional Government of North Sumatra’, Prosiding Jurnal Fakultas Ekonomi Dan Bisnis, (60), pp. 569–577. doi: http://dx.doi.org/10.1016/j.rser.2016.03.017.
Sari, M. (2019) ‘THE EFFECT OF THE GOVERNMENT OF INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS IN THE COAL REGENCY VILLAGE OFFICE’, The 1 International Conference on Innovation of Small Medium-sized.
SARI, M. et al. (2018) ‘The Influence of Organization’s Culture and Internal Control to Corporate Governance and is Impact on Bumn (State-Owned Enterprises) Corporate Performance in Indonesia’, JARLE, 9(2 (32)). doi: https://doi.org/10.14505//jarle.v9%202(32).30.
Shanker, R. et al. (2017) ‘Organizational climate for innovation and organizational performance: The mediating effect of innovative work behavior’, Journal of Vocational Behavior. Failure:Problem in retrieving ISSN for S0001879117300143, 100, pp. 67–77. doi: 10.1016/j.jvb.2017.02.004.
Silitonga, H. P. et al. (2022) ‘SULTANIST : Jurnal Manajemen dan Keuangan Volume : 10 No : 1 Tahun 2022 Page ( 98-107 ) Available online at : https://sultanist.ac.id/index.php/sultanist EFFECTIVENESS OF VILLAGE FUND POLICY FOR ECONOMIC DEVELOPMENT AND RURAL INFRASTRUCTURE IN SIANTAR DIS’, 4328(April), pp. 98–107.
Simarmata, N. I. P. et al. (2021) Research Methods for Higher Education, Yayasan Kita Menulis. Medan: Yayasan Kita Menulis.
Sudirman, M. S. (2016) ‘The Effect of Internal Control on the Cash Receipts Accounting Information System (BMA Executive Travel Makassar)’.
Uman, K. (2010) Organizational Behavior. Bandung: Pustaka Setia.
Widyarini, K. (2015) The Effect of Review Procedures, Educational Background, Time Pressure, and Review Fund Budget on the Quality of Review of Local Government Financial Statements. Program Pasca Sarjana Universitas Udayana.
Yurniwati and Rizaldi, A. (2015) ‘Control Environment Analysis at Government Internal Control System: Indonesia Case’, Procedia - Social and Behavioral Sciences. Elsevier B.V., 211(September), pp. 844–850. doi: 10.1016/j.sbspro.2015.11.111.
Allen and Mayer (1997) Commitment In The Workplace (Theory, Research and Application). London: Sage Publication.
Astuty, W. (2014) ‘An Analysis on the Impact of Participatory Budgeting and Procedural Fairness Toward Managerâ™s Commitment and Performance’, International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), pp. 191–204. doi: 10.6007/ijarafms/v4-i4/1321.
Denison and Mishra (2000) Organizational culture and organizational effectiveness: a theory and some preliminary empirical evidence. School of business administration. University of Michigan.
Dyne, V. L. and Graham, J. W. (2005) ‘Organizational Citizenship Behavior; Construct Redefinition Measurement and Validation’, Academy Management Journal, 37(4), pp. 765–802.
Herawati, T. (2014) ‘The Effect of Internal Control System on the Quality of Financial Statements’, Study & Accounting Research, XI(1), pp. 1–14. doi: 1693-4482.
Horner, F. W. dan D. (2010) Business Accounting Basics. Pearson Education Limited.
Jufrizen et al. (2019) ‘Research in Business and Social Science The strategy of Spiritual Leadership : The Role of Organizational Commitment at Private Universities’, 8(1), pp. 64–72.
Kibtiyah, M., Wirakusuma, M. G. and Sari, M. M. R. (2017) ‘The Influence of Competence, Organizational Culture and Leadership Style on the Effectiveness of the Internal Control System of Government Procurement of Goods/Services’, E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5, pp. 1877–1908.
Kurniawan, A. (2017) ‘The effect of internal control on the quality of accounting information systems and their impact on the quality of accounting information’, XIV(2), pp. 1–12.
Luthans, F. (2006) Organizational Behavio. Edisi 10. Yogyakarta: Andi.
Mahmudi (2010) Regional Financial Management. Jakarta: Erlangga.
Mardiasmo (2009) Public Sector Accounting. Yogyakarta: Andi.
Mondy, R. W. and M, N. R. (2008) Human Resource Management, Tenth Edition. New Jersey: Pearson Education, Inc.
Nurhayati, I. F. I. D. (2013) ‘PBudget Enforcement and Control of the Performance Effectiveness of the Regional Apparatus Work Unit (SKPD) in Malang Regencyg’, Jurnal Manajemen dan Akuntansi, 2(April), pp. 95–107.
Nuryanto, M. and Afiah, N. N. (2013) ‘The Impact of Apparatus Competence , Information Technology Utilization and Internal Control on Financial Statement Quality ( Study on Local Government of Jakarta Province - Indonesia )’, World Review of Business Research, 3(4), pp. 157–171.
Peraturan Pemerintah Nomor 60 (2008) About the Government Internal Control System.
Purba, E. et al. (2021) Economic Research Methods, Penerbit Yayasan Kita Menulis. Medan: Yayasan Kita Menulis.
Ratifah, I. and Ridwan, M. (2012) ‘Organizational Commitment to Moderate the Effect of Regional Financial Accounting Systems on the Quality of Financial Statements’, Trikonomika, 11(1), pp. 29–39.
Rusvianto, D., Mulyani, S. and Yuliafitri, I. (2018) ‘The Effect of the Implementation of the Local Government Internal Control System (Empirical Study on SKPD Kota Bandung)’, Jurnal Banque Syar’i, 4(1), pp. 33–67.
Sari, D. C. et al. (2020) GOVERNANCE MANAGEMENT. Ideas Publishing. doi: 10.13140/RG.2.2.21080.52486.
Sari, E. N. (2015) The Influence of Governmet Internal Control System, Organizational Culture, Competency And Organizational Comitment On The Accounting Information System Implementation’s Success And It’s Implication On The Financial Statements Quality. Universitas Padjajaran.
Sari, M. (2015) ‘The Role of the Financial and Development Supervisory Agency in the Implementation of the Government Internal Control System in the Regional Government of North Sumatra’, Prosiding Jurnal Fakultas Ekonomi Dan Bisnis, (60), pp. 569–577. doi: http://dx.doi.org/10.1016/j.rser.2016.03.017.
Sari, M. (2019) ‘THE EFFECT OF THE GOVERNMENT OF INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS IN THE COAL REGENCY VILLAGE OFFICE’, The 1 International Conference on Innovation of Small Medium-sized.
SARI, M. et al. (2018) ‘The Influence of Organization’s Culture and Internal Control to Corporate Governance and is Impact on Bumn (State-Owned Enterprises) Corporate Performance in Indonesia’, JARLE, 9(2 (32)). doi: https://doi.org/10.14505//jarle.v9%202(32).30.
Shanker, R. et al. (2017) ‘Organizational climate for innovation and organizational performance: The mediating effect of innovative work behavior’, Journal of Vocational Behavior. Failure:Problem in retrieving ISSN for S0001879117300143, 100, pp. 67–77. doi: 10.1016/j.jvb.2017.02.004.
Silitonga, H. P. et al. (2022) ‘SULTANIST : Jurnal Manajemen dan Keuangan Volume : 10 No : 1 Tahun 2022 Page ( 98-107 ) Available online at : https://sultanist.ac.id/index.php/sultanist EFFECTIVENESS OF VILLAGE FUND POLICY FOR ECONOMIC DEVELOPMENT AND RURAL INFRASTRUCTURE IN SIANTAR DIS’, 4328(April), pp. 98–107.
Simarmata, N. I. P. et al. (2021) Research Methods for Higher Education, Yayasan Kita Menulis. Medan: Yayasan Kita Menulis.
Sudirman, M. S. (2016) ‘The Effect of Internal Control on the Cash Receipts Accounting Information System (BMA Executive Travel Makassar)’.
Uman, K. (2010) Organizational Behavior. Bandung: Pustaka Setia.
Widyarini, K. (2015) The Effect of Review Procedures, Educational Background, Time Pressure, and Review Fund Budget on the Quality of Review of Local Government Financial Statements. Program Pasca Sarjana Universitas Udayana.
Yurniwati and Rizaldi, A. (2015) ‘Control Environment Analysis at Government Internal Control System: Indonesia Case’, Procedia - Social and Behavioral Sciences. Elsevier B.V., 211(September), pp. 844–850. doi: 10.1016/j.sbspro.2015.11.111.