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The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable

Fariz Akbar, Fachruzzaman, Lismawati

View Author Affiliations
  • Fariz Akbar: Universitas Bengkulu, Indonesia
  • Lismawati: Universitas Bengkulu, Indonesia
DOI:
https://doi.org/10.59431/ijer.v6i3.912
Published:
September 28, 2026
Pages:
1154–1167

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Abstract

This study examines the effects of internal control, organizational commitment, and information technology (IT) utilization on the quality of financial statements, with organizational culture as a moderating variable. Grounded in stewardship and task-technology fit theories, survey data were collected from 120 financial personnel across 40 Regional Work Units (SKPD) in Central Bengkulu Regency and analyzed using PLS-SEM. The results indicate that internal control (β=0.231, p=0.004), organizational commitment (β=0.272, p=0.004), and IT utilization (β=0.320, p=0.001) significantly and positively affect the quality of financial statements. Furthermore, organizational culture acts as a pure moderator that significantly strengthens the impact of internal control (β=0.242, p=0.012), organizational commitment (β=0.231, p=0.003), and IT utilization (β=0.315, p=0.002). The model accounts for 88.9% of the variance in financial statement quality (R²=0.889). These findings imply that technical systems and behavioral factors produce optimal reporting outcomes when embedded within an accountability-driven institutional culture.

Keywords

Inernal Control; Organizational Commitment; IT Utilization; Organizational Culture; Financial Statement Quality
Author Biographies
Fariz Akbar

Universitas Bengkulu

Google Scholar ResearchGate ORCID

Master of Accounting Study Program, Faculty of Economic and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

Fachruzzaman
Google Scholar ResearchGate ORCID

Master of Accounting Study Program, Faculty of Economic and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

Lismawati

Universitas Bengkulu

Google Scholar ResearchGate ORCID

Master of Accounting Study Program, Faculty of Economic and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

Article Identifiers
  • Article Title: The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable
  • DOI: 10.59431/ijer.v6i3.912
  • Publication Date: 2026-09-28
  • Journal: Indonesian Journal Economic Review (IJER)
  • Volume: 6
  • Issue: 3
  • Pages: 1154–1167
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Issue Information

Article Details

Volume: 6
Issue: 3
Year: 2026
Published: 2026-09-28
Pages: 1154–1167
Section: Articles
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Akbar, F., Fachruzzaman, & Lismawati. (2026). The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable. Indonesian Journal Economic Review (IJER), 6(3), 1154–1167. https://doi.org/10.59431/ijer.v6i3.912
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