<![CDATA[This study aims to analyze the effects of human resource competence and the implementation of internal control systems on the quality of financial statements, with information technology utilization as a moderating variable in each Regional Government Organization (Organisasi Perangkat Daerah, OPD) of the Makassar City Government. This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM), with data processed using SmartPLS version 3.0. Data were collected through questionnaires distributed to OPDs across Makassar City and analyzed to identify the relationships among the research variables. The results indicate that the quality of the Makassar City Government's financial statements is directly and significantly influenced only by information technology utilization, which helps accelerate data processing and improve the accuracy and reliability of financial reporting. In contrast, human resource (HR) competence and the internal control system (ICS) do not have significant direct effects on financial statement quality; therefore, hypotheses H1 and H2 are rejected. Furthermore, information technology utilization does not significantly moderate or strengthen the relationships between HR competence and financial statement quality or between the ICS and financial statement quality. Consequently, moderation hypotheses H3 and H4 are rejected. These findings suggest that information technology remains primarily an administrative tool and has not been optimally integrated with employees' competencies and existing oversight procedures. Therefore, the Makassar City Government needs to align its digital transformation initiatives with improvements in HR competence and stronger internal control systems to ensure more transparent, accountable, and high-quality local government financial management.]]>
Copyrights © 2027
