The Influence of Human Resource Competence and Information Technology Utilisation on the Accuracy of Treasurer Accountability Reporting in the Jayapura Regency Government
Article Sidebar
Main Article Content
Abstract
This study analyses the influence of human resource competence and information technology utilisation on the accuracy of treasurer accountability reporting in the Jayapura Regency Government, as well as testing the role of organisational commitment as a moderating variable. The study uses a quantitative approach with an explanatory survey design. A sample of 160 respondents was determined using the Slovin formula, and data was collected through questionnaires administered to regional financial management officials/employees. Analysis was performed using multiple linear regression and interaction (moderation) tests with the aid of statistical software. The results show that human resource competence has a positive and significant effect on the accuracy of treasurer accountability reporting (p<0.05), and the use of information technology also has a positive and significant effect (p<0.05). Simultaneously, both variables have a significant effect on reporting accuracy (p<0.05).
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Ajabar. (2020). Human Resource Management. In Revised Edition Jakarta: Bumi Aksara
Anggun Iga Yuditiya, et al. (2023). Human Resource Competence, Information Technology Utilisation, and SPIP on the Quality of Financial Reports of the Jambi City Government: Organisational Commitment as a Moderator. Journal of Accounting and Finance (JAK), Vol. 11, No. 2 (2023): 197-206 P-ISSN: 2301-4717 E-ISSN: 2716-022X. https://ojs.unimal.ac.id/index.php/jak/index
Bala, J. M. P. D. (2019). The influence of human resource competence and internal control systems on the quality of OPD financial reports with organisational commitment as a moderating variable (Master's thesis). Brawijaya University. https://repository.ub.ac.id/175358
Emilia Nurddin. (2021). The Effect of Information Technology System Use on Financial Report Quality at the Kendari Vocational Training Centre. Journal of Accounting and Finance (JAK) Volume 6, Number 1, 2021, Pages: 1–31. http://ojs.uho.ac.id/index.php/jak-uho/issue/archive
Fitri Mariana Tampubolon, et al. (2019). The Influence of Organisational Commitment, Human Resource Competence and Information Technology Utilisation on the Quality of Local Government Financial Reports (An Empirical Study of Local Governments in the DKI Jakarta Province). Journal of Economic Education and Economics Studies, ISSN Online: 2549-2284 Volume III Number 1, February 2019
Government of the Republic of Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards (SAP). (peraturan.bpk.go.id)
Government Regulation (GR) No. 71 of 2010 on Government Accounting Standards (SAP)
Gusti Ayu Putri Anggreni. (2022). The Influence of Human Resource Competence and Internal Control on Financial Report Quality with Organisational Commitment as a Moderator. Journal of Professional Accounting Volume 13 Number 2 2022, pp. 490-500 E-ISSN: 2686-2468; P-ISSN: 2338-6177 DOI: http://dx.doi.org/10.23887/jippg.v3i2
Handoko. (2008). Personnel Management and Human Resources. Yogyakarta: BPFE
Jumardi. (2022). Human Resource Competence, Information Technology, and Treasurer Accountability Reports with Organisational Commitment as a Moderator. Accounting Journal Vol. 32 No. 8. https://ojs.unud.ac.id/index.php/Akuntansi/index
Lucia Dea Alvina, et al. (2023). Analysis of Factors Affecting the Timeliness of Treasurer Accountability Reports for State Ministry Work Units within the Scope of the Yogyakarta KPPN. Journal of Computerised Accounting, Vol. 16, No. 1, July 2023, pp. 133–145. p-ISSN: 1979-116X (print) e-ISSN: 2621-6248 (online) http://journal.stekom.ac.id/index.php/kompak
Mahmudi (2016). Public Sector Accounting. Yogyakarta: UPP STIM YKPN.
Mangkunegara, A. P. (2019). Corporate Human Resource Management. Bandung: PT Remaja Rosdakarya.
Mardiasmo (2009). Public Sector Accounting. Yogyakarta: Andi.
Maria Alfrida Dolorosa, et al. (2022). The Influence of Human Resource Competence and Internal Control Systems on the Quality of Financial Reports. UNIPA Accounting Journal Volume 1 Number 1 June 2022. https://accounting.nusanipa.ac.id/index.php/accounting/issue/archive
Mumtaza, S. N. F. (2023). The Influence of Human Resource Competence and Internal Control Systems on the Quality of Local Government Financial Reports with Organisational Commitment as a Moderating Variable (Thesis). UIN K. H. Abdurrahman Wahid Pekalongan. https://etheses.uingusdur.ac.id/3830/
Nurliza Lubis. (2022). The Influence of Information Technology and Accounting Understanding on Organisational Commitment Moderated by Human Resource Quality. Journal of Motivation Management 18 (2022) 23-33. https://doi.org/10.29406/jmm.v18i1.3770
Pakawaru, M. I. (2023). The influence of information technology utilisation and internal control systems on financial report quality (A study in Palu City with human resource competence as a moderating variable). Jurnal Akun Nabelo, 1(1). https://jan.jurnal.feb.untad.ac.id/index.php/jan/article/view/19
Putra, A. R., Setiawan, D., & Wibowo, A. (2023). The effect of information technology utilisation on financial report quality (A study of the Tebo Regency Government). Proceedings of the ASET National Seminar, 3(1). https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/107
Putri, A., & Marfuah, M. (2022). The role of organisational commitment in moderating the influence of human resource competence, internal control systems and IT utilisation on the quality of regional financial reports (A study in Bantul Regency). UNIMMA Journal of Management and Business, 3(1). https://journal.unimma.ac.id/index.php/bisnisekonomi/article/view/2620
Putri, C. M. (2021). The influence of information technology utilisation, regional financial supervision, internal control systems, and human resources on the reliability of local government financial reporting in Sanggau District, West Kalimantan (Thesis, Atma Jaya University Yogyakarta). https://e-journal.uajy.ac.id/23905
Robbins SP, (2007). Organisational Behaviour. Jakarta: Salemba Empat
Sutabri, T. (2014). Concepts of Information Systems. Jakarta: Andi Offset.
Sutabri, T. (2014). Introduction to Technology. Yogyakarta: Andi Offset
Sutarmi, I. A. P., & Suryanawa, I. G. P. (2020). The influence of information technology utilisation and internal control systems on financial report quality with organisational commitment as a moderating variable. Journal of the Accounting Department, Ganesha University of Education, 14(1). https://ejournal.undiksha.ac.id/index.php/JJA/article/view/25981
Trist, E. L., & Bamforth, K. W. (1951). Some social and psychological consequences of the longwall method of coal-getting. Human Relations, 4(1), 3–38.
Triyanti. (2017). The influence of human resource competence in accounting on the quality of local government financial reports in Magelang Regency (Thesis, Yogyakarta State University). Retrieved from https://eprints.uny.ac.id/59912/1/Skripsi_Triyanti_15812147012_Akuntansi
Wibowo. (2018). Performance Management. Jakarta: PT RajaGrafindo Persada.