The Effect of the Application of Government Accounting Standards, Regional Financial Accounting Systems and Internal Control on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable in South Tapanuli Regency

This study aims to analyze the effect of the application of government accounting standards, regional financial accounting systems and internal control on the quality of financial statements with organizational commitment as a moderating variable in South Tapanuli Regency. The research was conducted in 2019, using SPSS software with quantitative methods. The result is that government accounting standards, regional financial accounting systems and internal control have a significant effect on the disclosure of the quality of financial statements simultaneously, and partially government accounting standards, have a significant effect on the quality of financial statements, while regional financial accounting systems and internal control have no significant effect on quality of financial statements. Organizational commitment is not able to moderate government accounting standards, regional financial accounting systems and internal control over the quality of financial statements.