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All Journal JAKPI Journal of Applied Business and Technology
Yenni, Elfita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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.
The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence on Regional Financial Report Quality Yenni, Elfita; Junaedi, Achmad Tavip; Wijaya, Evelyn
Journal of Applied Business and Technology Vol. 5 No. 3 (2024): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v5i3.182

Abstract

This study introduces a comprehensive model that simultaneously investigates the interplay of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence in determining regional financial report quality. This study employs a quantitative research design. The sample size for this study is 96 respondents, meeting the minimum requirement for Structural Equation Modeling (SEM) analysis. Only human resource competence can improve regional financial report quality. These findings align with Agency Theory, emphasizing that competent agents (human resources) are critical for reducing information asymmetry and improving financial reporting. They also connect to Institutional Theory, illustrating that formal systems like GAS and ICS require human agency to operationalize institutional norms effectively. Finally, the results support Resource-Based Theory (RBT), highlighting HRC as a strategic resource that drives organizational success in financial reporting. Future studies should explore the impact of external audits, political stability, and organizational culture on financial report quality.
Co-Authors Achmad Tavip Junaedi Wijaya, Evelyn