The Influence of Human Resource Competence, Utilization of Information Technology, And Application Government Accounting Standards for Quality Report Finance With Uncertainty Environment As a Moderating Variable (Case Study In Organization Regional Device

Ardhea Regita Cahyani; Mulyadi

doi:10.98765/apjbet.v3i01.120

Ardhea Regita Cahyani Accounting, Faculty of Economics and Business, Bhayangkara University Jakarta Raya
Mulyadi Accounting, Faculty of Economics and Business, Bhayangkara University Jakarta Raya

DOI: https://doi.org/10.98765/apjbet.v3i01.120

Keywords: Resource Competence Power Humans, Utilization of Information Technology, Standard Application Accountancy Government, Quality Report Finance, Uncertainty Environment

Abstract

The Influence of Human Resource Competence, Utilization of Information Technology, and Application of Standards Government Accounting on the Quality of Financial Statements With Environmental Uncertainty As Variable Moderation (Studies Case on Organization Device Area (OPD) in Regency Bogor). Study This study aims to measure the influence of human resource competence, the use of information technology, and application standard accountancy government to quality report finance with uncertainty environment as a moderating variable in regional apparatus organizations in Bogor Regency. This research is Quantitative research. The population in this study were 26 OPD in Bogor Regency. This research carried out using a non-probability sampling approach with purposive sampling method. The number of samples used in this study were 106 respondents. Method of collecting data used in this study using the questionnaire method. The design used in this research is testing the Outer Model , testing the Inner Model , testing the hypothesis ( hypothesis testing ) by using the Structural Equitation Model (SEM) – SmartPLS 3.0. The results of this study show that (1) the competence of human resources has a positive effect on the quality of financial reports; (2) use of information technology does not affect the quality of financial reports; (3) application of standards government accounting has a negative effect on the quality of financial reports; (4) environmental uncertainty moderate the negative influence of resource competence power man on the quality of financial reports; (5) Environmental uncertainty moderates the negative effect of using information technology on quality financial statements; (6) environmental uncertainty positively moderates the application of government accounting standards to quality report finance.