Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information
systems influence the quality of financial statements by adding organizational commitment as a moderator in the
regional apparatus organization in North Sumatra, Indonesia.
Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional
apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this
study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to
be the target population.
Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables
exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables.
Novelty –This research explores the influence of the government to make the effectiveness of accounting information
systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment.
Type of Paper: Empirical
Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment,
Effectiveness
Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4)
JEL Classification: M40, M41, M49.