The Influence of Human Resource Competency On The Quality Of Financial Reports (Study On The Government Of Maluku Province
Keywords:
Competence Source Power human , quality report finance
Abstract
Untuk menguji secara empiris. pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan Pemerintah Daerah Provinsi Maluku. Hasil penelitian ini berimplikasi pada pengembangan ilmu akuntansi khususnya pada organisasi sektor publik, yang berhubungan dengan peningkatan kualitas laporan keuangan pemerintah daerah. Dengan demikian hasil penelitian ini juga berimplikasi untuk mendorong arah riset akuntansi sektor publik (pemerintahan) dalam menganalisis lebih lanjut mengenai variabel lainnya yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Tujuan dilakukannya penelitian ini adalah untuk mengetahui secara empiris pengaruh pengaruh variabel independen kompetensi sumber daya manusia (X) terhadap variabel dependen kualitas laporan keuangan (Y), variabel independen terhadap dependen pada OPD di Pemerintah Provinsi Maluku. Hasil pengujian terhadap tanggapan 72 responden
References
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Nasution Yulisa. (2023). The Influence Implementation System Information Local Government , Utilization Technology Information and Competence Human Resources to Quality Report Finance . Journal Knowledge Multidisciplinary Vol. 2 No. 3, October- December 2023, pp. 28 – 265.
Nasution, MI, & M.Si , N. (2021). Analysis Implementation System Information Regional Government ( Sipd ) at the Management Agency Finance and Regional Assets ( Bpkad ) of Medan City. Journal Accounting and Finance , 9(2), 109.
Nurdin, Lestari and Wahyuni. (2024). The Influence of Human Resources Competence and Utilization Technology Information To Quality Report Finance at OPD Regency Kolaka . Journal Accounting and Finance Volume 09, No. 01 February 2024, pp. 188 – 201.
Nurillah (2014). Influence Competence Human Resources , Implementation System Accountancy Regional Finance (SKAD), Utilization Technology Information and Systems Internal Control Over Quality Report Finance Government . ( Empirical Study on SKPD of Depok City).
Pangestu , Wafirotin , Hartono. (2019). The Influence of Quality of Human Resources, System Internal Control and Utilization Technology Information To Quality Report Finance in District SKPD Ponorogo . ISOQUANT Journal of Economics, Management and Accounting . Vol. 3 No. 2 October 2019 Pages: 108-119.
Pebriani, Reny Aziatul . 2019. "Factors Affecting Quality Report Finance Local Government in Regency Banyuasin with System Government Internal Control as Variables " Moderation ". Journal Scientific Global Economics Today. Vol. 10, No. 1, July, pp. 55-62.
Purnama, H. (2020). The Influence of Implementation System Information Accounting , Standards Accountancy Finance and Utilization Technology Information To Quality Report Corporate Taxpayer Finance . Akmenika : Journal Accounting And Management , 17(2), 403–417.
Putra, Yulastri , Giatman , Ganefri , Effendi and Muskhir . (2023). The Influence Implementation System Information Local Government Against Quality Report Pariaman City Finance . Indonesian Journal of Computer Science ISSN 2302-4364 (print) and 2549-7286 (online)
Putri, Reni K, 2021, Utilization System Information Regional Government (SIPD) for Implementation Coordination Village Level Musrenbang at the Regional Development Planning Agency of Deli Serdang Regency . Thesis of the University of Muhammadiyah North Sumatra Medan.
Prodono , FC, & Basukianto , 2015. Quality Report Regional Finance : Influencing Factors and Implications Policy (Study on Government SKPD) Central Java Province ). Journal Business and Economics (JBE) Vol.22 No.2, 188-200.
Rahmawati, Sonita, Kholid and Sfyani , (2022). Competence Human Resources And Quality Report Finance Local Government ; Role of the System Internal Control As Mediator . Journal Review Accounting and Finance , vol 12 no 2, p. 346-359
Ramadhani, Soerono and Mulyasari . (2018). The Influence of Competence Human Resources , Systems Internal Control , Utilization Technology Information , Understanding System Accountancy Government Based on Accrual To Quality Report Finance Regional Government (Study on OPD of Banten Province ). Journal of Accounting Research Integrated Vol.12 No.1, 2018 Pages 40-63.
Rahmawati, Diana. 2018. Analysis Influencing factors To Utilization Technology Information . Journal of Economics and Education, Volume 5 Number 1. Yogyakarta State University.
Rahmat, YA and Mar'ani , 2020. Implementation System Information Management Regional Finance with Acceptance Model Approach Technology To Quality Report Finance Regional Government of Riau Province , Bilancia: Journal Scientific Accounting , Vol. 4 No. 1, 92-101.
Redjo . (2020). Internal Control As Moderation Influence HR Competence Against Quality of LKPD TTU Regency . Journal of Development Economics. Vol 5 No 3 Sept 2020 Pages 12-20
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Rosa, Rispantyo and Kristianto , (2020). The Influence Competence Human Resources To Quality Report Finance Local Government With System Internal Control As Moderation ( Case Study at OPD of Regency Wonogiri ). Publication Articles of Accounting Study Program Faculty of Economics, Slamet Riyadi University , Surakarta
Sasmita and Zulvia . (2023). The Influence System Internal Control and Technology Information To Quality Report Finance of the Community and Village Empowerment Service of West Sumatra Province . Journal of Management and Economic Research Vol.1, No.3 July 2023, Pages 132-146.
Sasmita and Zulvia . (2023). The Influence Implementation System Information Regional Government (SIPD) Against Quality Report Finance in Cimahi City Government . Indonesian Accounting Research Journal. Vol. 4, No. 1, October 2023, pp. 1-8.
Sugiyono (2019). Research Methods Quantitative , Qualitative , and R&D. Bandung: Alphabet.
Spencer, M. Lyle and Spencer, M. Signe (2014), Competence at Work Models for Superior Performance, John Wily and Son, Inc, New York, USA.
Subhan. 2011. The Influence of Corporate Governance and Financial Leverage To Profit Management of Banking Companies Listed on the Indonesia Stock Exchange ( IDX). Journal . Madura.
Tumija , T., Hendra, A., & Sinurat , M. (2023). Implementation System Information Regional Government (SIPD) in Management Regional Finance at the Management Agency Regional Finance and Assets (BPKAD) of Semarang City, Province Central Java. Journal of Bureaucratic Media , pp . 79-91.
Wardani, Dewi Kusuma and Ika Andriyani . 2019. Influence Quality Human Resources , Utilization Technology Information , and Systems Internal Control over Reliability Reporting Finance Village Government in the Regency Klaten . Journal . Accounting Vol. 5, No. 2
Winidyaningrum , Celvina , and Rahmawati. 2016. The Influence of Human Resources , and Utilization Technology Information To Reliability and Timeliness Reporting Finance Local Government with Intervening Variables of Accounting Internal Control : An Empirical Study in Local Government Subosukawonosraten . XII National Accounting Symposium , Purwokerto .
Wulandari, AD, & Yuliati , A. (2023). The Influence Implementation System Information Local Government , Internal Control and Utilization Technology Information To Quality Report Finance (Study on Financial Management Agency) Finance and Regional Assets of Jember Regency ). Journal of Economic, Business and Accounting (COSTING), 7(1), pp . 637-649.
Yuliani, NL, & Agustini , RD (2016). Factors that Influence Quality Report finance area . Journal Analysis Business Economics, 14(1), 55-64
Arfianti , Dita. 2018. Analysis of Factors Affecting the Value of Information Reporting Finance Local Government (Study on Local Government Units) Work Regional Apparatus in Batan Regency ). Thesis , Diponegoro University, Semarang.
Akhiruddin , Negara and Sutabri . 2023. Analysis Satisfaction Users System Information Regional Government (SIPD) at the Management Agency Finance and Regional Assets of Ogan Komering Ilir Regency Using the End-User Computing Satisfaction (EUCS) Method. Journal Technology Informatics and Computer MH. Thamrin Volume 9 No. 2; September 2023.
Anisa Koto, 2019. Utilization Technology Information and Competence Human Resources to Quality Information Report with System internal control as Intervening Variables ( Empirical Study on SKPD of South Tangerang City). Thesis Publication Faculty of Economics and Business , Syarif Hidayatullah State Islamic University, Jakarta.
Anggreni , Dewi. (2022). The Influence of HR Competence and Internal Control over Quality Report Finance with Commitment Organization as Moderation . PROFESSIONAL ACCOUNTING JOURNAL Volume 13 Number 22022, pp 490-500
Budiman, Setyadi and Gafur. (2023). The Influence Competence Human Resources and Utilization Technology Information To Quality Report Finance With System Internal Control As Variables Moderation . Journal of Economics and Management , Volume 20 Issue 3 (2023) Pages 417-429.
Citta Nadya CW, Alfon K & Neni K, 2020. Implementation System Information Manado City Regional Government (Study at the Manado City Regional Planning , Research and Development Agency), Executive Journal Major Knowledge Government , Vol. 2, No. 5.
Chodijah and Hidayah. (2018). Influence Utilization Technology Information and Systems Internal Control over Quality Reporting Finance Regional Government ( Case Study of DKI Jakarta Provincial Government Work Units ). Journal Diligent . Vol 8. No. 1. March 2018. Pages 34 – 48.
Desmiyawati . (2020). Factors that Influence Reliability and Timeliness of Reporting Finance . Journal Accounting , 2, 163–178.
Dione, F and Utami F, 2020. Implementation System Regional Development Information (SIPD) in Increase Development Coordination in the Regions (Study on Implementation of SIPD at BAPPEDA of Bengkulu City). Journal Policy Government 3 (1) 21-28.
Efendi, Nur. 2015. Development Human Resources Based on Competence in the Office of the Bandar Lampung City Government . Journal . MIMBAR, Vol. 31, No.1
Fathia, Tanjung and Indrawati . (2020). The Influence of System Government Internal Control (SPIP), Utilization Technology Information and Competence Human Resources and Towards Quality Report Finance With Commitment Organization As Moderating Variables ( Case Study) Organization Regional Government in Rokan Hilir Regency ). Pekbis Journal , Vol.12, No.1, March 2020: Pages 39 ‐ 54.
Ghozali , Imam. (2018). Application Multivariate Analysis Using IBM SPSS 25 Program. Semarang: Diponegoro University Publishing Agency .
Gooa and Lamawitak . (2021). The Influence Utilization System Information Accountancy Regional Finance , Capacity Human Resources and Internal Control Over Quality Report Finance Sikka Regency Regional Government . Journal Accounting Economics Research (JENSI), Volume 5 Number 2 (2021) Pages 98 – 110.
Halim, A., & Damayanti, T, 2017. Management Regional Finance . Yogyakarta: UPP STIM YKPN
Hendarin . (2019). The Influence Implementation System Information Accountancy Regional Finance and the Effectiveness of Internal Audit on Quality Report Finance Local Government ( Survey on Organizational Services) Regional Apparatus Organization (OPD) of Bandung City). Publication Article of Accounting Study Program Faculty of Economics and Business, Indonesian Computer University .
Heinrich, and Probohudono . (2023). The Influence System Government Internal Control (SPIP) and Utilization Technology Information to Quality Report Finance Local Government : Case Studies on Local Government Kaimana Regency . Convergence Information Technology and Systems Vol.3 No.2, December 2023, pp. 411 – 424.
Husna, N. (2017). The Impact of Social Media to Interpersonal Communication of Librarians at the Library of UIN Sunan Kalijaga Yogyakarta. Journal Library , 9(2), 184;186.
Khotimah , C., Bawono , IR and Mustafa, RM (2021) 'Determinants Analysis For TheQuality Of Village Financial Statements', Jurnal Review Accounting and Finance , 11(1), pp. 185–203. doi : 10.22219/ jrak . v1i1.15164.
Lestari, Kusumawati and Nuratama , (2022). The Role of Competence Human Resources In Moderation Influence Utilization Technology Information and Systems Internal Control , Against Quality Report LPD Finances in the Sub-District Penebel . Hita Accounting and Finance, Hindu University of Indonesia , January 2022 Edition , Pages 268 – 284.
Mardiasmo , 2018. Accounting sector public , Andi: Yogyakarta.
Maydiyanti , S., Putri, AM, & Anriva , DH (2020). Factors That Influence Quality Report Finance Pekanbaru City Regional Government . Journal Accounting and Economics , 10(1), 69-78. https://doi.org/10.37859/jae.v10i1.1975 .
Mustaqmah and Putri. (2022). Influence Capacity Human Resources , Utilization System Information Regional Government and Systems Information Regional Management of Quality Report Finance Government Bukittinggi City District . Economic Tower, ISSN: 2407-8565; E-ISSN: 2579-5295 Volume VIII No. 1 – October 2022
Nasution Yulisa. (2023). The Influence Implementation System Information Local Government , Utilization Technology Information and Competence Human Resources to Quality Report Finance . Journal Knowledge Multidisciplinary Vol. 2 No. 3, October- December 2023, pp. 28 – 265.
Nasution, MI, & M.Si , N. (2021). Analysis Implementation System Information Regional Government ( Sipd ) at the Management Agency Finance and Regional Assets ( Bpkad ) of Medan City. Journal Accounting and Finance , 9(2), 109.
Nurdin, Lestari and Wahyuni. (2024). The Influence of Human Resources Competence and Utilization Technology Information To Quality Report Finance at OPD Regency Kolaka . Journal Accounting and Finance Volume 09, No. 01 February 2024, pp. 188 – 201.
Nurillah (2014). Influence Competence Human Resources , Implementation System Accountancy Regional Finance (SKAD), Utilization Technology Information and Systems Internal Control Over Quality Report Finance Government . ( Empirical Study on SKPD of Depok City).
Pangestu , Wafirotin , Hartono. (2019). The Influence of Quality of Human Resources, System Internal Control and Utilization Technology Information To Quality Report Finance in District SKPD Ponorogo . ISOQUANT Journal of Economics, Management and Accounting . Vol. 3 No. 2 October 2019 Pages: 108-119.
Pebriani, Reny Aziatul . 2019. "Factors Affecting Quality Report Finance Local Government in Regency Banyuasin with System Government Internal Control as Variables " Moderation ". Journal Scientific Global Economics Today. Vol. 10, No. 1, July, pp. 55-62.
Purnama, H. (2020). The Influence of Implementation System Information Accounting , Standards Accountancy Finance and Utilization Technology Information To Quality Report Corporate Taxpayer Finance . Akmenika : Journal Accounting And Management , 17(2), 403–417.
Putra, Yulastri , Giatman , Ganefri , Effendi and Muskhir . (2023). The Influence Implementation System Information Local Government Against Quality Report Pariaman City Finance . Indonesian Journal of Computer Science ISSN 2302-4364 (print) and 2549-7286 (online)
Putri, Reni K, 2021, Utilization System Information Regional Government (SIPD) for Implementation Coordination Village Level Musrenbang at the Regional Development Planning Agency of Deli Serdang Regency . Thesis of the University of Muhammadiyah North Sumatra Medan.
Prodono , FC, & Basukianto , 2015. Quality Report Regional Finance : Influencing Factors and Implications Policy (Study on Government SKPD) Central Java Province ). Journal Business and Economics (JBE) Vol.22 No.2, 188-200.
Rahmawati, Sonita, Kholid and Sfyani , (2022). Competence Human Resources And Quality Report Finance Local Government ; Role of the System Internal Control As Mediator . Journal Review Accounting and Finance , vol 12 no 2, p. 346-359
Ramadhani, Soerono and Mulyasari . (2018). The Influence of Competence Human Resources , Systems Internal Control , Utilization Technology Information , Understanding System Accountancy Government Based on Accrual To Quality Report Finance Regional Government (Study on OPD of Banten Province ). Journal of Accounting Research Integrated Vol.12 No.1, 2018 Pages 40-63.
Rahmawati, Diana. 2018. Analysis Influencing factors To Utilization Technology Information . Journal of Economics and Education, Volume 5 Number 1. Yogyakarta State University.
Rahmat, YA and Mar'ani , 2020. Implementation System Information Management Regional Finance with Acceptance Model Approach Technology To Quality Report Finance Regional Government of Riau Province , Bilancia: Journal Scientific Accounting , Vol. 4 No. 1, 92-101.
Redjo . (2020). Internal Control As Moderation Influence HR Competence Against Quality of LKPD TTU Regency . Journal of Development Economics. Vol 5 No 3 Sept 2020 Pages 12-20
Reol , Sabulon and Bahara. (2023). The Influence Implementation Standard Accountancy Governance , Competence Human Resources , Utilization Technology Information and Systems Internal Control Over Quality Report Finance Ende Regency Regional Secretariat . Edunomics – Vol. 08, No. 01, 2023, pp. 1 – 11.
Rosa, Rispantyo and Kristianto , (2020). The Influence Competence Human Resources To Quality Report Finance Local Government With System Internal Control As Moderation ( Case Study at OPD of Regency Wonogiri ). Publication Articles of Accounting Study Program Faculty of Economics, Slamet Riyadi University , Surakarta
Sasmita and Zulvia . (2023). The Influence System Internal Control and Technology Information To Quality Report Finance of the Community and Village Empowerment Service of West Sumatra Province . Journal of Management and Economic Research Vol.1, No.3 July 2023, Pages 132-146.
Sasmita and Zulvia . (2023). The Influence Implementation System Information Regional Government (SIPD) Against Quality Report Finance in Cimahi City Government . Indonesian Accounting Research Journal. Vol. 4, No. 1, October 2023, pp. 1-8.
Sugiyono (2019). Research Methods Quantitative , Qualitative , and R&D. Bandung: Alphabet.
Spencer, M. Lyle and Spencer, M. Signe (2014), Competence at Work Models for Superior Performance, John Wily and Son, Inc, New York, USA.
Subhan. 2011. The Influence of Corporate Governance and Financial Leverage To Profit Management of Banking Companies Listed on the Indonesia Stock Exchange ( IDX). Journal . Madura.
Tumija , T., Hendra, A., & Sinurat , M. (2023). Implementation System Information Regional Government (SIPD) in Management Regional Finance at the Management Agency Regional Finance and Assets (BPKAD) of Semarang City, Province Central Java. Journal of Bureaucratic Media , pp . 79-91.
Wardani, Dewi Kusuma and Ika Andriyani . 2019. Influence Quality Human Resources , Utilization Technology Information , and Systems Internal Control over Reliability Reporting Finance Village Government in the Regency Klaten . Journal . Accounting Vol. 5, No. 2
Winidyaningrum , Celvina , and Rahmawati. 2016. The Influence of Human Resources , and Utilization Technology Information To Reliability and Timeliness Reporting Finance Local Government with Intervening Variables of Accounting Internal Control : An Empirical Study in Local Government Subosukawonosraten . XII National Accounting Symposium , Purwokerto .
Wulandari, AD, & Yuliati , A. (2023). The Influence Implementation System Information Local Government , Internal Control and Utilization Technology Information To Quality Report Finance (Study on Financial Management Agency) Finance and Regional Assets of Jember Regency ). Journal of Economic, Business and Accounting (COSTING), 7(1), pp . 637-649.
Yuliani, NL, & Agustini , RD (2016). Factors that Influence Quality Report finance area . Journal Analysis Business Economics, 14(1), 55-64
Published
2025-02-22
How to Cite
Risnawaty, R., Usmany, P., Basuki, F. H., & Sangadji , M. (2025). The Influence of Human Resource Competency On The Quality Of Financial Reports (Study On The Government Of Maluku Province. International Journal of Economics, Business and Innovation Research, 4(02), 428-437. https://doi.org/10.63922/ijebir.v4i02.1609
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