Ardana, Rizky Yolanda (2025) Pengaruh Sistem Pengendalian Internal Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Dengan Komitmen Organisasi Sebagai Variabel Moderasi Pada Opd Pemerintah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to test and analyze the influence of internal control systems and reporting systems on performance accountability with organizational commitment as a moderating variable in Pekanbaru City Government OPDs. The population in this study was 43 Pekanbaru City OPDs. Data analysis used the SEM (Structure Equation Modal) method based on PLS (Partial Least Square) with the help of SmartPls ver. 4.00 for student software. The results of this study indicate that internal control systems and reporting systems have an effect on performance accountability while organizational commitment, organizational commitment in moderating the relationship between internal control systems and organizational commitment in moderating the relationship between reporting systems does not affect the performance accountability of Pekanbaru City Government OPDs.

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