The Influence of Human Resource Competence, Implementation of Agency Level Financial Application Systems and Organizational Commitment on The Information Value of Central Government Financial Reports (Empirical Study in The Ministry of Industry in Java and Sumatera Regions)

This study aims to determine, test, and analyze the influence of human resource competence, implementation of agency-level financial application systems, and organizational commitment on the information value of central government financial reports in the ministries of industry in the Java and Sumatera regions. This research uses quantitative methods with an associative approach and documentary data collection by collecting, recording, reviewing and analyzing primary data in the form of respondents’ answers to the questionnaires given. This research took 70 samples as respondents from work units. The data analysis technique used is descriptive statistics which is used to explain the data description of all variables and Partial Least Square (PLS) regression analysis which is a Structural Equation Model (SEM) equation model. The results of this research show that human resource competence, application system implementation agency level finance, and organizational commitment influence the information value of central government financial reports.