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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 Affilla Fetty Anggraheni Agung Suranto Agus Hocky Ahmad Rafa'i Alyauma Hajjah Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Arih Dwi Prihastomo Asmara Hendra Komara Astri Ayu Purwati Astri Ayu Purwati Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Azridjal Aziz Bakhroini Benny Napitupulu Bord Nandre Aprila Cecilia Cecilia Cecilia Cecilia, Cecilia Chandra, Stefani Dadi Komardi Dania Ayu Lestari David David Deby Tri Agustin Desnelita, Yenny Dewi Fortuna Ayu Dhea Anggelina Djumilah Hadiwijoyo Dodi Sofyan Arief Eddy, Pujiono Eka Afnan Troena Emiliana Shania Meta Nahak Erlin Erlin Erpiani Siregar evelyn wijaya Evelyn Wijaya Evita Anugrah S Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Fauzan Azim Fazal Mohamed Mohamed Sultan Fifi Puspita Fitri Yani Fitri Yani Fransisca, Luciana Fransiska Fransiska Geovanie, Geovanie Gusrio Tendra Gustientiedina 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 Intan Purnama Iwan Triyuwono Jahrizal Jaswar Koto Jennifer Chandra Jenny Angelica Jessen, Jessen Johan Johan Johan Johan Juniar Vina Komardi, Dadi Koto, Jaswar Kristy Veronica Kristy Veronica Kuswoyo Kuswoyo Layla Hafni Lindawati Sirait Luciana Fransisca Luciana Fransisca M Dalil Manullang, Megawati Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marice Br Hutahuruk Marlim, Yulvia Nora Martha Ng Maydelyn Goh Mazzlida Mat Deli Megawati Pakpahan Michael Elian Davin Mimelientesa Irman Muhammad Adrian Agusta Muhammad Pringgo Prayetno Muhrodin, Muhrodin Mujtaba M. Momin Mujtaba M. Momin Mukhsin Mukhsin Musa, Sulaiman Nabila Hestia Nabila Wahid Nabila Wahid Napitupulu, Ryan Pardomuan Ngatno Nicholas Renaldo Nicholas Stanley Nicholas, Eric Nindy Daviny Novita Yulia Putri Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto Nyoto, Nyoto Octafilia, Yusnita Octavellyn, Shierly Oka Atika Okalesa Okalesa Okalesa, Okalesa Olivia Dimaranty Onny Setyawan Onny Setyawan Onny Setywan Pamuji Hari Santoso Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Purba, Jansaris Othniel Purnama, Intan Purwati, Astri Ayu Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rangga Rahmadian Yuliendi Rebecca La Volla Nyoto Rebecca La Volla Nyoto Ria Darmasari Ricky Wijaya Rizaldi Putra Rizqon Jamil Farhas Sabrina Sabnah Santhomas Pinso Santoso, Pamuji Hari Sarli Rahman Sarli Rahman Setiawan, Yayat Sevendy, Tandy Sofyanto, Sofyanto Sri Indrastuti Sri Indrastuti Stefani Chandra Sudarno Sudarno Sudarno Sugiyarti, Listya Suhardjo Suhardjo Suharti Suharti Suharti Suharti Suharti Sulaiman Musa Sulaiman Musa Sulaiman Musa Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono Suyono Teddy Chandra Teddy Chandra Tito Suprayoga Umar Faruq Umar Faruq Veronica, Kristy Vivi Wulansari Wahid, Nabila Wahyu Joni Kurniawan Wahyudi, Langgeng Wiariningsih, Oktaviani Widi, Rahma Wijaya, Boyke Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Yarmanelis Yenni, Elfita Yenny Wati Yenny Wati Yohanes Yohanes Yuliana Yuliana Yusnidar Yusnidar Yusnidar Yusnidar Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Yvonne Augustine Zainol Mustafa