The Effect of Human Resource Competency and Government Internal Control System on The Quality of Local Government Financial Report with Information Technology as a Moderation Variable in Aceh Government

Abstract

This study aims to examine the effect of human resource competency and government internal control system on the quality of local goverment financial report with information technology as a moderation variable in Aceh government. The population in this study is the Aceh Civil Service Unit which consists of 46 SKPA. The sampling technique uses non probability sampling with census method. The respondents who became the object of this research who would later answer the questionnaires for each SKPA were Budget Users (PA), Financial Administration Officers (PPK) and Spending Treasurers for each SKPA. The data used is primary data. Data collection techniques were carried out by distributing questionnaires to 138 respondents. Data analysis method used is Moderated Regression Analysis (MRA) with SPSS 25. The result of this research showed that collectively and partially the human resource competency and the government internal control system affect the quality of local government financial report in Aceh Government. Furthermore, information technology moderates the relationship between human resource competency and government internal control system on the quality of regional financial report in Aceh Government.