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The Influence of Human Resource Competence and Information Technology Utilisation on the Accuracy of Treasurer Accountability Reporting in the Jayapura Regency Government A. Ahmad; Siti Rofingatun; Quincy F. Kambuaya; Paulus K. Allo Layuk; Risky Novan Ngutra; Alfiana Antoh
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1802

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).
Co-Authors A. Ahmad Aaron M. A. Simanjuntak Abner SP Marlissa Adolf Z. D. Siahay Agarita Clara Womsiwor Agustinus Salle Agustinus Salle, Agustinus Alferus Sanuari Alfiana Antoh Andhika Dwi Abriyanti Andi Setiawan Ardinsyah, Dedy Balthazar Kreuta Bleskadit, Novalia H. Bleskadit, Novalia Herlina Budianto Ngo Christy Jeana Anastasya Oeghoede Cornelia Matani Daat, Sylvia Christina Damanik, Berlinda Shari Dereckh Landarsi Aninam Dytha M Nababan Eri Waker Faramitha Indah Kendek Fatma Yunus Gilbert A Pelamonia Hallatu, Cindy W. C. Hasnia Hasnia Herly Asso Hesty T. Salle Hesty Theresia Salle Imbiri, Jefri Indri Oktavia Kamma Ivanna K. Wamafma Juliana Waromi Juliana Waromi, Juliana Kambuaya, Balthazar Karubaba, Jois Kristin Kurniawan Patma La Ode Abdul Wahab M. Tandililing, Elia Mariolin Ance Sanggenafa Marshanda B. Wamafma Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Meininta Nababan, Dytha Ningsih, Tri Widyastuti Novi Trihadi Nurlian Nurlian Oeghoede, Christy J. A. Orizanne Inperie Wella Itlay Pahabol, Yeniva Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Paulus K. Allo Layuk Paulus K. Allo Layuk Permana, Insan Prasetyo Arjuna, Bucek Jalu Prayoga, Vicky Antonio Purnama, Yulian Quincy F. Kambuaya Rama Soyan Arung Lamba Risky Novan Ngutra Rizka Saptarinur Rosalia Mistyca Yani Rosalin Ledi Diana Anauw Rudiawie Larasati Rudiawie Larasati Sara Marlyn Paru Sawaki, Laurina Sesa, Pascalina V.S. Shartika A. Kencana Siahay, Adolf ZD Solissa, Rian Noviani Suprapto Suprapto Syaikhul Falah Tambunan, Ruth Tandililing, Elia M. Theo Allo Layuk Westim Ratang Wonar, Klara Yundy Hafizrianda