The Influence of Human Resource Competence and Organizational Commitment on the Quality of Financial Reports with the Successful Implementation of the Regional Financial Management Information System as an Intervening Variable in the Medan City OPD

Abstract

The research was conducted due to weaknesses in the preparation of financial reports, such as inaccurate recording, incomplete accountability, and errors in the use of the Regional Financial Management Information System (SIPKD) at the Regional Apparatus Organizations (OPD) in Medan City. The study aims to re-examine the influence of human resource competence and organizational commitment on the quality of financial reports, with the success of implementing the regional financial management information system at the Regional Apparatus Organizations in Medan City.

The research population consists of 11 Regional Apparatus Organizations in Medan City. The research sample includes 72 civil servants (PNS) selected using convenience sampling. The data used is primary data in the form of questionnaire distribution. The analysis techniques employed are descriptive statistical tests, measurement model tests (outer model), structural model tests (inner model), and hypothesis tests using the SmartPLS 4.1 statistical software. The research results indicate that human resource competence has no influence on the quality of financial reports, organizational commitment influences the quality of financial reports, the implementation of the regional financial management information system is not able to mediate the influence of human resource competence on the quality of financial reports, and the implementation of the regional financial management information system is able to mediate the influence of organizational commitment on the quality of financial reports.

Keywords: Human Resource Competency, Organizational Commitment, Financial Report Quality, Implementation of Regional Financial Management Information Systems.