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Abstract

The purpose of this study is to analyze the influence of competency and utilization of information technology on the quality of financial reports, with education as a moderator (a case study at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W). The population of this study is the finance department, which has duties and responsibilities in financial management that directly and indirectly influence the quality of financial reports at the XIV/Hasanuddin Regional Military Command (UAPPA-W). Data collection was carried out by distributing 150 questionnaires to the Finance Unit of the XIV/Hasanuddin Regional Military Command (UAPPA-W). However, the minimum sample size required is 15 to 20 times the number of variables used (4 variables), resulting in a total sample size of 80. The sampling technique used an accidental method. Researchers at the Finance Office of the XIV/Hasanuddin Regional Military Command (KODAM XIV/HASANUDDIN) voluntarily completed a research questionnaire over a one-month period. Data analysis was performed using PLS SEM with the assistance of the SmartPLS 4 program. The results of this study indicate that the variables of competence and utilization of information technology have a significant positive effect on the quality of financial reports. The variable of Competence on Financial Report Quality, with Education as a Moderator, has a significant positive effect on the quality of financial reports. However, the variable of utilization of information technology has a significant negative effect on the quality of financial reports at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W).

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Competence Utilization of Information Technology Education

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Alimin, M., Tangngisalu, J., & Lalo, A. (2026). The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator: Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W. Golden Ratio of Auditing Research, 6(1), 463–474. https://doi.org/10.52970/grar.v6i1.1703
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