THE INFLUENCE OF HUMAN RESOURCE COMPETENCY, UTILIZATION OF INFORMATION TECHNOLOGY, AND ORGANIZATIONAL COMMITMENT TO FINANCIAL MANAGEMENT OF THE REGIONAL GOVERNMENT OF KOTA PARIAMAN
Abstract
Local government financial management plays an essential role in ensuring the effective allocation and use of resources. This study aims to evaluate the impact of organizational commitment, human resource competence, and information technology on the financial management of the Regional Government of Kota Pariaman. The method used in this study is a quantitative approach, using surveys and statistical analysis to collect data. The sample selection in this study used a proportional random sampling technique with a total sample of 94 employees. The study results show that: 1) Organizational commitment influences local government financial management. 2) Human resource competence influences regional government financial management. 3) The use of information system technology influences regional government financial management. 4) There is an influence of organizational commitment, competence of human resources, and utilization of information system technology simultaneously on the financial management of Regional Governments. Previous research (such as Indriasari and Nahartyo (2008), Winidyaningrum and Rahmawati (2010), Sukmaningrum (2012), Sugandi et al. (2013), and Nugraha (2015)) regarding factors that influence the quality of government financial reports, although interesting, is limited to one government agency, so its findings may not apply to others. Meanwhile, each current government structure is unique.
Keywords
Full Text:
PDFReferences
Andrews, M. (2011). Which organizational attributes are amenable to external reform? An empirical study of African public financial management. Journal of International Public Management, 14(2), 131–156.
Anggriawan, FT, & Yudianto, I. (2018). Factors affecting the quality of local government financial reporting information. Journal of Accounting and Business Auditing, 1(1), 30–42.
Arikunto, S. (2019). The research procedure is a practical approach.
Chen, Y., Hao, S., & Li, A. (2022). Do government, technological and organizational factors influence the performance of the financial management system? Kybernetes , 51(3), 1127–1150.
El-Kassar, A.-N., & Singh, SK (2019). Green innovation and organizational performance: The influence of big data and the moderating role of management commitment and HR practices. Technological Forecasting and Social Change, 144, 483–498.
Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and transparency in UK local government: moving from the 'matched piece' to the 'awkward pair'? Accountability & Financial Management, 31(3), 345–361.
Firmansyah, I., & Devi, A. (2017). Strategy for implementing good corporate governance for zakat institutions in Indonesia. International Zakat Journal, 2(2), 85–97.
Furqan, AC, Wardhani, R., Martani, D., & Setyaningrum, D. (2020). The effect of audit findings and follow-up audit recommendations on financial reports and the quality of public services in Indonesia. International Journal of Public Sector Management, 33(5), 535–559.
Ifanka, DD, & Sari, RP (2022). Quality of Financial Reports: Implementation of Accounting Information Systems and Organizational Commitment Moderated Understanding of Accounting. Economics: Journal of Economics and Business, 6(2), 420–427.
Kaunang, YPS (2020). The Effect of Competence, Motivation and Organizational Commitment on the Performance of Financial Management of the Minahasa District Government Development Unit. Accountability, 9(1), 1–7.
Lian, L., & Kusumah, RWR (2022). The Influence of Competence, Professionalism, and Organizational Culture of Auditors on the Quality of Financial Statements. Wiga: Research Journal of Economics, 12(4), 313–323.
Mowday, RT, Porter, LW, & Steers, RM (2013). The employee-organizational linkage: The psychology of commitment, absenteeism, and turnover. Academic press.
Mulia, RA (2019). Analysis of Factors Influencing the Quality of Local Government Financial Statements (Study on West Pasaman District Government). Journal of El-Riyasah. http://ejournal.uin-suska.ac.id/index.php/elriyasah/article/view/6798
Njonde, JN, & Kimanzi, K. (2014). The effect of an integrated financial management information system on public sector performance: The Case of the District Government of Nairobi. International Journal of Social Sciences and Entrepreneurship, 1(12), 913–936.
Pallangyo, W., & Rees, CJ (2013). Local government reform and human resource capacity building programs in Africa: evidence from local government authorities (LGA) in Tanzania. In Public Sector Reform in Developing and Transitional Countries (pp. 148–159). Routledge.
Perez, CC, Bolivar, MPR, & Hernández, AML (2008). e-Government processes and incentives for online public financial information. Online Information Review, 32(3), 379–400.
Pituringsih, E., Asmony, T., & Basuki, P. (2020). Factors Influencing Small and Medium Enterprises Financial Management and Their Implications for Good Governance. E-Journal of Accounting, 30(8), 2152–2166.
Redmond, E. (2013). Competency model in the workplace: Value perceived relevance and fair recognition for employee work. Human Resource Management, 52(5), 771–792.
Riduwan, R. (2015). Easy Learning Research for Teacher-Employees and Beginning Researchers (Cet. 10). CV. Alphabet .
Salim, L., Sadruddin, S., & Zakus, D. (2012). Organizational commitment in a health NGO in Pakistan. VOLUNTAS: International Journal of Voluntary and Non-Profit Organizations, 23, 584–604.
Savitri, E., Andreas, A., Diyanto, V., & Gumanti, TA (2020). The Influence of Leadership, Internal Control Systems, and Organizational Commitment on Village Financial Management Accountability. Journal of Management Applications, 18(3), 522–532.
Simpson, SNY, Tetteh, LA, & Agyenim-Boateng, C. (2020). Exploring socio-cultural factors in the implementation of public financial management information systems in Ghana. Journal of Accounting & Organizational Change, 16(3), 349–368.
Sofyani, H., Riyadh, HA, & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The role of information technology governance interventions. Cogent Business & Management, 7(1), 1735690.
Sugiyono. (2018). Quantitative, qualitative, and R&D research methods (2nd edition). Alphabet.
Tremblay, M., Cloutier, J., Simard, G., Chênevert, D., & Vandenberghe, C. (2010). The role of HRM practices, procedural fairness, organizational support and trust in organizational commitment and performance in roles and extra roles. International Journal of Human Resource Management, 21(3), 405–433.
Wu, A.-C., & Kao, D.-D. (2022). Mapping sustainable human resource challenges in the Southeast Asian FinTech sector. Journal of Risk and Financial Management, 15(7), 307.
DOI: https://doi.org/10.24198/cosmogov.v9i2.49413
DOI (PDF): https://doi.org/10.24198/cosmogov.v9i2.49413.g22867
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Aldri Frinaldi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Cosmogov: Jurnal Ilmu Pemerintahan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.