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.

Finding - 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

JEL Classification: M40, M41, M49.

URI: http://gatrenterprise.com/GATRJournals/AFR/vol4.3_4.html

DOI: https://doi.org/10.35609/afr.2019.4.3(4)

Pages 87 – 95