KEMAMPUAN KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN MEMODERASI PENGARUH KAPASITAS SDM DAN PENERAPAN SIKD PADA KUALITAS LKPD KABUPATEN KARANGASEM

ABSTRAK Tujuan penelitianuntuk memperoleh buktiempiris tentang kemampuan komitmen organisasi dan sistem pengendalian internmemoderasi pengaruh kapasitas sumber daya manusiadan penerapan sistem informasi keuangan daerahpada kualitas laporan keuangan pemerintah daerahKabupaten Karangasem. Teknik penentuan sampel menggunakan purposive sampling dengan kriteria SKPD yang berfungsi sebagai entitas akuntansi dan SKPD yang bertugas menkonsolidasi laporan keuangan seluruh SKPD menjadi laporan keuangan pemerintah daerah. Analisis regresi moderasi menggunakan uji nilai selisih mutlak. Hasil penelitian membuktikan bahwa komitmen organisasimemoderasi pengaruh kapasitas SDMdan penerapan SIKDpada kualitasLKPD Kabupaten Karangasem. Sedangkan sistem pengendalian intern memoderasi pengaruh kapasitas SDMpada kualitas LKPD Kabupaten Karangasem. Namun sistem pengendalian intern tidakmemoderasi pengaruh penerapan SIKD pada kualitas LKPD Kabupaten Karangasem. Kata kunci: kapasitas SDM, penerapan SIKD, komitmen organisasi, sistem pengendalian intern, kualitas laporan keuangan. ABSTRACT The research objective to obtain empirical evidence the ability of the organization’s commitment and internal control system moderating influence of the human resource capacity and the local financial information system aplication on the quality of local government financial reports of Karangasem regency.The sampling technique use purposive sampling with SKPD criteria whose function as the accounting entity and SKPD whose responsible on consolidating all SKPD to local goverment financial reports. The moderated regression analysis use obsolute difference value.The result of the study shows that organization’s commitment able to moderate the influence of human resource capacity and local finacial information system application on the quality of local government financial reports of Karangasem regency. The internal control system able to moderate the influence of human recource capacity on the the quality of local government financial reports of Karangasem regency. The internal control system does not moderate the influence of local financial information system aplication on the the quality of local government financial reports of Karangasem regency. Keywords: human recource capacity, local financial information system application, organization’s commitment, internal control system, quality of financial reports I Gusti Lanang Suarmika, dan I Dewa Gede Dharma Suputra., Kemampuan Komitmen........