Open AccessCompetency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar
Author(s) -
Petrus Peleng Roreng,
Mira Labi Bandhaso,
Christina Jeane Tandirerung
Publication year - 2021
Publication title -
wseas transactions on business and economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.158
H-Index - 16
eISSN - 2224-2899
pISSN - 1109-9526
DOI - 10.37394/23207.2021.18.113
Subject(s) - local government , competence (human resources) , human resources , business , quality (philosophy) , financial management , government (linguistics) , variables , information technology , finance , marketing , economics , management , computer science , political science , public administration , philosophy , linguistics , epistemology , machine learning , operating system
This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.