PENGARUH KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Organisasi Perangkat Daerah Provinsi Bengkulu)

The objective of this study was to prove the influence of the organizational commitment, utilization of information technology System (referred as SIMDA in Indonesian terminology), and the implementation government internal control system on the quality of financial report of Local Official Organization at Bengkulu Province. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Official Organization at Bengkulu Province. The number of samples used in this study was 144 respondent. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 123 respondent. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the organizational commitment had significant influence on the quality of local financial report; (2) the utilization of information technology had significant influence on the quality of local financial report; and (3) the implementation of government internal control system showed significant influence on the quality of local financial report