Abstract :
This study aims to examine the effect of human resource competency and government internal control system on the quality of local goverment financial report with information technology as a moderation variable in Aceh government. The population in this study is the Aceh Civil Service Unit which consists of 46 SKPA. The sampling technique uses non probability sampling with census method. The respondents who became the object of this research who would later answer the questionnaires for each SKPA were Budget Users (PA), Financial Administration Officers (PPK) and Spending Treasurers for each SKPA. The data used is primary data. Data collection techniques were carried out by distributing questionnaires to 138 respondents. Data analysis method used is Moderated Regression Analysis (MRA) with SPSS 25. The result of this research showed that collectively and partially the human resource competency and the government internal control system affect the quality of local government financial report in Aceh Government. Furthermore, information technology moderates the relationship between human resource competency and government internal control system on the quality of regional financial report in Aceh Government.
Keywords :
Government Internal Control System and Information Technology, Human Resource Competency, Local Government Financial Report.References :
- Anggriawan, FT, & Yudianto, I. (2018). Factors Affecting Information Quality Of Local Government Financial Statement. Journal of Accounting Auditing and Business , 1 (1), 30-42.
- Agustina, N., & Setyaningrum, D. (2020). Determinants Quality Of Local Government Financial Statements In Indonesia. Review of Integrative Business and Economics Research , 9 , 226-239.
- Aswar, K. (2020). Assessing The Impact Of Influencing Factors On The Quality Of Local Government Financial Statements. Journal of Economics Finance and Accounting , 7(1), 1-8.
- The Supreme Audit Agency of the Republic of Indonesia. (2021). Summary of 2021 Semester II Examination Results. Jakarta.
- The Supreme Audit Agency of the Republic of Indonesia. (2021). Aceh Province Inspection Results Report for 2021. Jakarta.
- Bagjana, IF, & Rachman, AA (2021). Factors Affecting the Quality of SKPD Financial Report in Cimahi City Local Government. Journal of ASET (Research Accounting) , 13 (2), 300-314.
- Darmawan, E. (2019). The Effect Of Government Accounting Standards And Government Internal Control Systems On The Quality Of Local Government Financial Statements. JASS (Journal of Accounting for Sustainable Society) , 1 (02), 108-111.
- Gustina, I (2021). The Influence of the Internal Control System and the Implementation of the Regional Financial Accounting System on the Quality of the Financial Statements of the Government of Indragiri Hilir Regency. Journal of Accounting and Finance . Vol. 10, No. 1.
- Hamzah B. Uno and Nina Lamatenggo. (2011). Communication and Information Technology Learning, Jakarta: PT Bumi Aksara.
- Handayani, F., & Erlina, ESR (2020). Factors That Affect The Quality Of The Government’s Financial Statements In Medan. Journal of Public Budgeting, Accounting and Finance , 3 (1), 139-152.
- Hardiningsih, P., Januarti, I., Srimindarti, C., & Oktaviani, RM (2019). Does The Characteristics Of Regional Government And Complexity Affect On The Disclosure Of Regional Financial Statements. Indonesian Journal of Accounting and Auditing , 106-116.
- Kewo, CL, & Afiah, NN (2017). International Journal Of Economics And Financial Issues Does Quality Of Financial Statement Affected By Internal Control System And Internal Audit ?. International Journal Economic Finance Issues , 7(2), 568–573.
- Kusuma, IL, Dewi, M. W., & Tho’in, M. (2021). Analysis of the Effect of Human Resources Competency, Utilization of Technological Information, and Internal Control Systems on the Value of Financial Reporting Information. Annals of the Romanian Society for Cell Biology , 14628-14638.
- Kasmawati, N., Din, M., Yamin, NY, Masdar, R., & Jurana, NS (2021). The Effect of Apparatus Competency on the Quality of Local Government Financial Report with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government. International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021) (pp. 103-108).
- Lantip Diat, Prasojo & Riyanto. (2011). Educational Information Technology. Yogyakarta: Gava Media.
- Lestari, AD, & Rohman, A. (2022). The Influence of Audit Findings and Follow-Up of Audit Recommendations on the Quality of Public Services Through the Quality of Financial Report (Empirical Study on LKPD of Disadvantaged Districts in Indonesia, 2016-2017). Diponegoro Journal of Accounting , 11 (2).
- Mariani, NLE, Yuesti, A., & Sudja, IN (2019). The Power Of Commitments For Moderating Human Resource Competency And Reporting Information Systems To The Quality Of Financial Statements. International Journal of Sustainability, Education, and Global Creative Economics (IJSEGCE) , 2 (2), 99-107.
- Noholo, S., Amir, AM, & Yusnita, N. (2021). Influence of Human Resources Competency and Prevention of Fraud against the Quality of Government Financial Statements in Gorontalo Province. International Journal of Innovative Science and Research Technology ISSN , 6 (4).
- Prabtanto, W., Apriyanto, G., & Respati, H. (2021). The Effect Of Regional Financial Accounting System And Human Resources Competency On Regional Financial Report Accountability With Information Quality Mediation In Probolinggo Regency Government. International Journal of Business Marketing and Management (IJBMM) , 6 (9), 18-23.
- Rahmawati, A., Mustika, IW, & Eka, LH (2018). The Influence of Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control Systems on the Quality of SKPD Financial Report in South Tangerang City. Journal of Economics, Business, and Accounting , 20 (2).
- Republic of Indonesia . (2003). Law Number 17 of 2003 concerning State Finance.
- Republic of Indonesia. (2008). Government Regulation Number 60 Concerning Control Systems Government Internals .
- Republic of Indonesia. (2010). Government Regulation Number 71 concerning Accrual-Based Government Accounting Standards.
- Fadhilla Fuad, Anik Yuliati. (2021). The Effect of HR Competency on the Quality of Cooperative Financial Statements with Information Technology as a Moderating Variable . MEA Scientific Journal (Management, Economics, and Accounting ). Vol. 5 No. 2.
- Setiyawati, H., & Doctoralina, C. (2019). The Importance Of Quality Accounting Information Management In Regional Governments In Indonesia. Management Science Letters , 9 (12), 2083-2092.
- Sekaran, U., & Bougie, R. (2017). Research Methods for Business Skills-Development Approach. 6th Edition. Jakarta: Salemba Empat.
- Tambingon, HN, Yadiati, W., & Kewo, CL (2018). Determinant Factors Influencing The Quality Of Financial Reporting Local Government In Indonesia. International Journal of Economics and Financial Issues , 8 (2), 262.
- Wulandari, G., & Jatmiko, B. (2022). The Influence Of Human Resource Competency, Internal Control Systems, And Use Of Information Technology On Quality Of Village Financial Statements. International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) (pp. 158-163).