The Influence of the Use of Regional Information Systems and Organizational Commitment on the Performance of Financial Report Compilation through Work Ability

Abstract

This study aims to analyse how to improve financial reporting performance in regional organizations by utilizing financial information technology, organizational commitment, and work ability. The research was conducted at regional apparatus organizations with a total sample of 123 people. Data collection using a questionnaire with data analysis techniques through path analysis and Sobel test. The results showed; 1) The use of financial information technology has an insignificant effect on work ability and performance in preparing financial statements. 2) Organizational commitment has a positive and significant impact on work ability and performance in preparing financial reports in regional apparatus organizations. 3) Work ability has a positive and significant effect on financial reporting performance in regional apparatus organizations.