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.

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