The Influence Of Human Resource Capacity And The Use Of Regional Property Information Technology On The Quality Of Financial Reports Through Regional Property Management
Keywords:
Human resource capacity, Information technology, Management of regional assets, Quality of financial reports
Abstract
This study aims to analyze the influence of human resource capacity and the use of information technology on the quality of financial reports with the management of Regional Assets as a mediating variable. The background of the study is based on the important role of competent human resources and optimal utilization of information technology in realizing accountable regional asset management, which ultimately has implications for the quality of regional government financial reports. The research method uses a quantitative approach with a survey technique with PLS-SEM (SmartPLS 3.0). The study population amounted to 114 apparatus related to the management of BMD and the preparation of LKPD. A sample of 89 respondents was determined using the Slovin formula (e = 5%) and stratified random sampling based on roles (asset administrators, eBMD operators/preparers of Regional Government Financial Reports, and managers of Regional Assets in Situbondo Regency).
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Wardani, DK, & Andriyani. (2017). The influence of human resource quality, information technology utilization, and internal control systems on the reliability of village government financial reporting in Klaten Regency. Journal of Accounting, 88–98.
Yamamoto, H. (2003). New public management. Japan's Practice. Institute for International Policy Studies, 3.
Yuliani, & Febri. (2014). Implementation of Regional Fixed Asset Management. Journal of Development Administration, 2, 115–120.
Yuliani, NL, & Agustini, RD (2016). Factors influencing the quality of local government financial reports. Journal of Economic Business Analysis, 14(1), 56–64.
Yusuf. M. (2010). Eight Steps to Regional Asset Management Towards the Best Financial Management. Salemba Empat Publisher.
Andrianto, E., & Rahmawati, D. (2017). The Influence of Human Resource Capacity, Utilization of Information Technology and Government Internal Control Systems on the Quality of Regional Government Financial Reports with Organizational Commitment as a Moderating Variable.
Anshari, A., & Syofyan, E. (2016). The influence of regional asset management on the quality of Padang city government financial reports. Journal of Business and Public Management Research, 4(1).
Animah, Suryantar Adhitya Bayu, & Astuti Widia. (2020). The Influence of Human Resource Competence and Accounting Information Systems on the Quality of Financial Reports. 5 (Vol. 5 No. 1 (2020): Journal of Accounting Applications, October 2020).
Bangun, & Variana. (2015). Analysis of the Influence of the Government Internal Control System (SPIP) on the Quality of the Tebing Tinggi City Government's Financial Reports with Regional Asset Management as an Intervening Variable. Doctoral Dissertation, University of North Sumatra.
Bendri, Sujianto, & Harapan Tua, RFS (2023). Management of Regional Assets in Bengkalis Regency. Vol. 9 No. 1 (2023).
Darno. (2012). Analysis of the Influence of Human Resource Capabilities and Utilization of Information Technology on the Quality of User Authorized Goods Reports (Study on Work Units in the Malang KPPN Work Area). Scientific Journal of FEB Students, Brawijaya University, Malang, 1.
Dessler, G. (2015). Human resource management (14th ed). Pearson Education Limited
Fadilah, I., Muhammad, RN, & Surya, RT (2021). Analysis of Regional Asset Management in the West Bandung Regency Government. Indonesian Accounting Research Journal, 1(3), 446–456.
Gagliardi, N., Maggi, G., & Monti, P. (2023). Workers' tenure and firm productivity: New evidence from matched employer–employee data. Industrial Relations Journal.
Haryanto. (2013). Regional Financial Management and Accounting. UNDIP Press Semarang.
HA Rusdiana, & Moch. Irfan. (2014). Management Information Systems (Beni Ahmad Saebani, Ed.). PUSTAKA SETIA.
Husna, N., Rasyidin, M., & Zairinah, A. (2017). The Influence of the Government's Internal Control System on the Quality of Financial Reports in the North Aceh District Government. Journal of Accounting and Development (JAKTABANGUN) STIE Lhokseumawe, 3(2), 107-114.
Indriasih, Dewi, & Poppy Sofia Koeswayo. (2014). The effect of government apparatus competence and the effectiveness of government internal control toward the quality of financial reporting in local government. Research Journal of Finance and Accounting, 5(20), 38–47.
Morris, M. G., Venkatesh, V., & Ackerman, P. L. (2005). Gender and age differences in employee decisions about new technology: An extension to the theory of planned behavior. IEEE Transactions on Engineering Management, 52(1), 69–84.
Mulia, RA (2019). Analysis of Factors Influencing Report Quality
Mulyadi, D. (2015). Organizational behavior and service leadership. Bandung: Alfabeta.
Niu, FAL, Kalangi, L., & Lambey, L. (2017). Analysis of asset management of the Bolaang Mongondow district government. Journal of Accounting and Auditing Research "Goodwill", 8(2).
Nooraini, A., Mamulak, CDRR, & Sinurat, M. (2022). Fixed Asset Management in Achieving Unqualified Opinions in North Central Timor Regency. JOURNAL OF APPLIED MINANGKABAU GOVERNMENT, 2(1), 1–11.https://doi.org/10.33701/jtpm.v2i1.2442
Nur Iswahyudi Zainal. (2014). The Influence of Regional Asset Management on the Financial Report of the Revenue Service, Financial Management and Regional Assets of Bone Bolango Regency. Scientific Article, Gorontalo State University.
Nurramadhania Almadina. (2023). Effective Human Resource Management (HR) to Improve Organizational Performance. Multidisciplinary Scientific Journal, 3 (Vol. 3 No. 1: December 2023).
Nuryamin, & Sufri. (2016). Management of Regional Assets/Property at the Public Works Department of Bantul Regency 2014-2015. UMY RESEARCH REPOSITORY.
Nuryanto, Muhammad, & Nunuy Nur Afiah. (2013). The Impact of Apparatus Competence. Information Technology Utilization and Internal Control on Financial Statement Quality (Study on Local Government of Jakarta Province-Indonesia). World Review of Business Research, 3(4), 157–171
Regulation of the Minister of Home Affairs Number 64, Pub. L. No. 64, Concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments (2013).
Pradono, FCB (2015). Quality of Regional Government Financial Reports: Influencing Factors and Policy Implications (Study of Regional Government Agencies of Central Java Provincial Government). Journal of Business and Economics (JBE), 22(1412), 188–200.
Suwanda, D. (2014). Factors Affecting the Quality of Regional Government Financial Reports to Obtain WTP Opinions from BPL (Survey on the Regional Government of West Java Province and in the Region of the Government and Development Coordination Agency Region IV of West Java Province).
Syarifudin, A. (2014). The Influence of Human Resources Competence and the Role of Internal Audit on the Quality of Regional Government Financial Reports with the Intervening Variable of the Government Internal Control System (Empirical Study on the Kebumen Regency Government). Jurnal Fokus Bisnis, 14, 26–44.
Wardani, DK, & Andriyani. (2017). The influence of human resource quality, information technology utilization, and internal control systems on the reliability of village government financial reporting in Klaten Regency. Journal of Accounting, 88–98.
Yamamoto, H. (2003). New public management. Japan's Practice. Institute for International Policy Studies, 3.
Yuliani, & Febri. (2014). Implementation of Regional Fixed Asset Management. Journal of Development Administration, 2, 115–120.
Yuliani, NL, & Agustini, RD (2016). Factors influencing the quality of local government financial reports. Journal of Economic Business Analysis, 14(1), 56–64.
Yusuf. M. (2010). Eight Steps to Regional Asset Management Towards the Best Financial Management. Salemba Empat Publisher.
Published
2025-11-26
How to Cite
Fajar Hidayanto, Suryawati, D., & Wulandari, K. (2025). The Influence Of Human Resource Capacity And The Use Of Regional Property Information Technology On The Quality Of Financial Reports Through Regional Property Management. International Journal of Economics, Business and Innovation Research, 4(06), 782-796. https://doi.org/10.63922/ijebir.v4i06.2572
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