The Effect of Apparatus Competence on the Quality of Local Government Financial Reports with the Utilization of Information Technology as Intervening Variable: Survey on Regional Apparatus Organizations of Donggala Government

Abstract

This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this study were all regional apparatus organizations in Donggala Regency. The respondents were the leaders of the sample. By using purposive sampling, the sample was 44 respondents. The results indicate that the competence of the apparatus has a significant effect on the quality of financial reports through the use of information technology and the apparatus competence has a partial effect on the quality of financial reports.

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

“…Research by Kasmawati (2021), and Wulandari & Jatmiko (2022) states that information technology affects the quality of regional government financial report. So that information technology can be interpreted as a technology that is used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce quality information.…”