THE INFLUENCE OF THE GUIDELINE OF INTERNAL CONTROL, THE USE OF INFORMATION TECHNOLOGY AND COMPETENCE OF HUMAN RESOURCES ON QUALITY OF FINANCIAL STATEMENT IN SERDANG BEDAGAI REGENCY WITH COMMITMENT OF ORGANIZATION AS THE MODERATING VARIABLE

The research objective is to test and analyze the influence of the guideline of internal control, the use of information technology, and competence of human resources,on the quality of financial statement in Serdang Bedagai Regency with commitment of organization as the moderating variable. The research is a causal research. The population of the research is 47 SKPD (Regional Working Unit) in the government of Serdang Bedagai Regency. Totally 94 population is taken as the research samples. The result of the research showed that the guideline of internal control, the use of information technology, and competence of human resources simultaneously and partially have a positive and significant influence on the quality of financial statement in Serdang Bedagai Regency. Commitment of organization as moderating variable can moderate the correlation of the internal control, the use of information technology, and competence of human resourceswith the quality of financial statement in Serdang Bedagai Regency