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All Journal Kajian Akuntansi
Devi Mulia Sari
Akuntansi Sektor Publik, Politeknik Aceh, Banda Aceh, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Devi Mulia Sari; Meutia Handayani; Cut Yunina Eriva
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
Co-Authors Cut Yunina Eriva Meutia Handayani