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Journal : JAKPI

MODERASI KOMPETENSI SUMBER DAYA MANUSIA DALAM PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Yenni, Elfita; Junaedi, Achmad Tavip; Wijaya, Evelyn
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4492

Abstract

The purpose of this study was to determine and analyze the influence of accounting understanding, Regional Financial Accounting System, Government Internal Control System, and human resource competence on the quality of Pekanbaru City government financial reports. And to determine and analyze whether human resource competence strengthens the influence of accounting understanding, Regional Financial Accounting System, and Government Internal Control System on the quality of Pekanbaru City government financial reports. The population in this study were Civil Servants in Pekanbaru City. The sampling technique for respondents used was purposive sampling, which is a sampling technique based on certain criteria. The research sample included the financial management sub-section, namely 2 people in each OPD. Data analysis used Moderate Regression Analysis. The results of the study stated that accounting understanding had a negative and significant effect, the Regional Financial Accounting System had a positive and insignificant effect, the Internal Control System had a positive and insignificant effect and HR competence had a positive and significant effect on the quality of financial reports of Regional Government Organizations in Pekanbaru City. Accounting understanding through HR competence had a negative and insignificant effect on the quality of financial reports. The application of the Regional Financial Accounting System through the HR Competence variable had a negative and insignificant effect on the quality of financial reports. Internal Control System through HR Competency variable has a positive but insignificant effect on the quality of financial reports.
Co-Authors Agus Hocky Ahmad Rafa'i Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Asmara Hendra Komara Astri Ayu Purwati Astri Ayu Purwati Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Bakhroini Benny Napitupulu Cecilia Cecilia, Cecilia Chandra, Stefani Dadi Komardi Dalil, M Dalil, M. Darmasari, Ria David David Dhea Anggelina Djumilah Hadiwijoyo Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Eka Afnan Troena Elvina, Vivi Emiliana Shania Meta Nahak Evelyn Wijaya evelyn wijaya Evita Anugrah S Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Fazal Mohamed Mohamed Sultan Fitri Yani Fransisca, Luciana Fransiska Fransiska Geovanie, Geovanie Gusrio Tendra Habibi Hairudin Hairudin Haristan, Meiviana Harry Patuan Panjaitan Helen Helen Herma Safitri Hocky, Agus Horsiando, Eric Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Indri Yovita Iwan Triyuwono Jahrizal Jennifer Chandra Jenny Angelica Jessen, Jessen Johan Johan Juniar Vina Komardi, Dadi Koto, Jaswar Kristy Veronica Kuswoyo Kuswoyo Lindawati Sirait Luciana Fransisca Manullang, Megawati Marice Br Hutahuruk Marlim, Yulvia Nora Martha Ng Maydelyn Goh Mazzlida Mat Deli Megawati Pakpahan Mimelientesa Irman Monalisa Monalisa Muhammad Adrian Agusta Muhrodin, Muhrodin Mujtaba M. Momin Mujtaba M. Momin Mukhsin Mukhsin Musa, Sulaiman Nabila Hestia Napitupulu, Ryan Pardomuan Ngatno Nicholas Renaldo Nicholas, Eric Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Octavellyn, Shierly Oka Atika Okalesa Okalesa Okalesa, Okalesa Olivia Dimaranty Onny Setywan Pamuji Hari Santoso Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Purba, Jansaris Othniel Purnama, Intan Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Sabrina Sabnah Santhomas Pinso Santoso, Pamuji Hari Sarli Rahman Sarli Rahman Setiawan, Yayat Setyawan, Onny Sevendy, Tandy Sofyanto, Sofyanto Stefani Chandra Sudarno Sudarno Sudarno Sudarno Sudarno Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono Suyono Teddy Chandra Veronica, Kristy Vivi Wulansari Wahid, Nabila Wahyudi, Langgeng Wiariningsih, Oktaviani Wijaya, Boyke Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Yarmanelis Yenni, Elfita Yenny Wati Yuliana Yuliana Yusnidar Yusnidar Yusnidar Yusnidar Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Zainol Mustafa