The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence

Authors

  • Nasrun Naida a:1:{s:5:"en_US";s:31:"Tadulako University , Indonesia";}
  • Andi Mattulada Amir Tadulako University, Indonesia
  • Muhammad Din Tadulako University, Indonesia
  • M. Ikbal A Tadulako University, Indonesia
  • Fikry Karim Tadulako University, Indonesia

DOI:

https://doi.org/10.58344/jws.v2i8.390

Keywords:

financial report, government, information system

Abstract

This study aims to measure the effect of implementing local government information systems on the quality of government financial reports with human resource competence as a moderating variable. The research was conducted using quantitative methods, and data collection was carried out using questionnaires and PLS with the help of WarpPLS software. The results of this research analysis show empirical evidence that the implementation of local government information systems on the quality of local government financial reports can have a positive effect; on the other hand, human resource competence can moderate the relationship between the application of local government information systems to the quality of local government financial reports. Studies This gets empirical proof about many matters related to quality report finance government area. System information government area own influence positive to quality report finances. Competence source Power man can strengthen influence connection between information systems government area to quality report finance government area.

References

Abdullah, MM (2022). Antecedents of the Accountability in Indonesian Local Government Financial Reporting. International Journal of Professional Business, 7 (5), e0709–e0709.

Arif, R. (2017). The Effect of Utilization of Information Technology, Organizational Commitment and Clarity of Purpose on the Information Quality of Local Government Financial Reports (Empirical Study on SKPD Padang Panjang City). Thesis Department of Accounting, Faculty of Economics, State University, Padang .

Darma D, DM (2021). Quality of Local Government Reports in Indonesia: A Meta-Analytic Study. Journal of Atlantis Press , 468-475.

Diana, E. &. (2018). The Influence of the Implementation of Regional Management Information Systems on the Quality of Financial Reports in the Regional Government Work Units of South Nias Regency. Journal of Accounting, Multimedia Nusantara University, 10 (2), 96-109.

Furqan, AC (2020). The effect of audit findings and follow-up audit recommendations on the financial report and public service quality in Indonesia. International Journal of Public Sector Management., 33 (5), 535–559.

Ghozali, I. &. (2014). Partial Least Squares Concept, Method and Application Using WarpPls 5.0 (Third) Program.

Indrayani & Widiastuti. (2020). The Influence of Regional Financial Accounting Systems, Utilization of Information Technology, Organizational Commitment to the Information Quality of Regional Government Financial Reports of Central Lombok Regency. Indonesian Accounting and Business Review Journal Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University, Yogyakarta., 4 (1).

Katharina, M. &. (2019). Factors Influencing the Quality of Financial Statements With Organizational Commitment as Moderating Variables in the Government of Ende Regency. Journal of Business and Management Economics., 4 (2), 94–109.

Mahaputra, IP (2014). Analysis of factors that influence the quality of local government financial reporting information. Udayana University Accounting Journal, 8 (2), 230-244.

Marjoni, AM (2018). The Influence of the Implementation of Regional Financial Information Systems, Internal Control, and Human Resource Competence on the Financial Performance of Sigi District Government Agencies. Tadulako University Postgraduate Management Masters Study Program, 64 e Catalogic Journal, IISSN: 2. 63-74.

Muid., N. &. (2014.). The Influence of Human Resource Competence, Application of the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control Systems on the Quality of Local Government Financial Reports (Empirical Study on SKPSKPD of Depok City). Diponegoro Journal of Accounting, Department of Accounting, Faculty of Economics and Business, Diponegoro University. , 200-212.

Murapi, I. (2020). The Influence of Regional Financial Accounting Systems, Utilization of Information Technology, Organizational Commitment to the Information Quality of Regional Government Financial Reports of Central Lombok Regency. Research, Economics, Journal of Accounting and Taxation (associates), Accounting at the University of Bumigora Mataram., 1 (1), 1-9.

Orlanda, G. &. (2020). The Influence of Implementation of Regional Management Information Systems, Internal Control Systems, and Quality of Human Resources on the Quality of Local Government Financial Reports (Study on Agencies in Jambi Province). Journal of Jambi Accounting Review (JAR), Faculty of Economics and Business, Jambi University., 1 (2), 165-183.

Yenni, EM (2020). The Effect of Understanding of Accounting and Application of Regional Financial Information Systems on the Quality of Local Government Financial Statements with Human Resource Competence as a Moderating Variable (Empirical Study on Pekanbaru City Government). Research In Accounting Journals, 1 (1), 64-88.

Zubaidi, C. &. (2019). The Influence of Human Resource Competence and Information Technology Utilization on the Quality of Financial Reports. International Journal of Social Science and Business, Faculty of Economics, University of Muhammadiyah Jember., 3 (2), 68.

Downloads

Published

2023-08-28