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ISSN: 2320-5407 Int. J. Adv. Res. 6(12), 517-525

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ISSN: 2320-5407 Int. J. Adv. Res. 6(12), 517-525 ISSN: 2320-5407 Int. J. Adv. Res. 6(12), 517-525 Journal Homepage: - www.journalijar.com Article DOI: 10.21474/IJAR01/8168 DOI URL: http://dx.doi.org/10.21474/IJAR01/8168 RESEARCH ARTICLE THE EFFECT OF COMPETENCE OF HUMAN RESOURCES AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORT WITH INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT AS MODERATION VARIABLE. Stefani Marina Palimbong1, Yohanis Rura1 and Tawakkal3. 1. Accounting Departement, Hasanuddin University. 2. Accounting Departement, State Polytechnic of Ujung Pandang. …………………………………………………………………………………………………….... Manuscript Info Abstract ……………………. ……………………………………………………………… Manuscript History The aim of this research to examine the direct effect of competence of Received: 08 October 2018 human resources and the use of information technology on the quality Final Accepted: 10 November 2018 of financial report and examine the effect of internal control system and Published: December 2018 organizational commitment in moderating the competence of human resources and the use of information technology on the quality of Keywords: competence of human resources, the use financial report. This research used a quantitative approach conducted of information technology, internal in the Regional Government of Tana Toraja Regency. The research control system, organizational objects were the apparatures of financial management at Tana Toraja commitment, quality of financial report. Regency. The data were obtained using survey method and the instrument used was questionnaire. The sample consisted of 133 respondents using purposive sampling technique. The data were analyzed using moderated regression analysis processed using statistical package for the social sciences (SPSS v.22). The results of the research indicate that the competence of human resources and the use of information technology affect the quality of financial report . It also indicate that internal control system and organizational commitment can moderate the effect of competence of human resources and the use of information technology on the quality of financial report. Copy Right, IJAR, 2018,. All rights reserved. …………………………………………………………………………………………………….... Introduction:- The momentum of the reform era led to the increasing demands of the community for the implementation of clean, fair, transparent and accountable governance, in this case good governance and clean government. Financial report are structured reports regarding financial position and transactions carried out by reporting entities in a certain period (Peraturan Pemerintah No. 71, 2010). Financial report are the final product of the accounting process that has been carried out. Local Government Financial Reports are an important component for creating public sector accountability. Public accountability is the obligation of an agent (government) to manage resources, report, and disclose all activities and activities related to the use of public resources to the creditor (Mahmudi, 2010). As an effort to realize a clean government, the local government is required to compile the Local Government Financial Report (LKPD). Criteria for assessing the quality of financial report according to Government Regulation No. 71 of 2010 concerning Indonesian Government Accounting Standards is relevant (has the benefit of feedback, Corresponding Author:-Stefani Marina Palimbong. Address:- Accounting Departement, Hasanuddin University. 517 ISSN: 2320-5407 Int. J. Adv. Res. 6(12), 517-525 has predictive, timely, complete), reliable (honest, verifiable, neutrality) presentation, can be compared, and can be understood. The quality of financial report is the extent to which financial report provide true and honest information, this means that the quality of financial statements shows the concept of information quality from the report (Haliah, 2013). Based on the audit report from the Supreme Audit Agency throughout the first semester of 2017 for the reporting year 2016. Badan Pemeriksa Keuangan (BPK) noted that there were still Local Government Financial Reports that had not yet obtained unqualified opinion (WTP) including the Tana Toraja Regency LKPD which received a qualified opinion (WDP) for the Year The 2016 budget in examining the financial statements of the local government of Tana Toraja Regency, BPK still found a condition that could be reported related to the problem of misrepresentation of accounts with SAP, where the cash balance of the expenditure treasurer was physically absent and there was a lack of cash in the expenditure treasurer. (www.bpk.go.id), the problem of administration and security of assets is not yet orderly and is still inadequate, the presentation of debt to a third party that has not been orderly because it is not supported by supporting documents so that the debt value in the balance sheet cannot be believed to be reasonable, revolving fund investments in the North Toraja regency are still recorded in the balance sheet of Tana Toraja Regency, the presence of OPD that compile financial reports are not in accordance with the applicable provisions where the balance of income, expenditure and cash cannot be believed which results in financial statements not providing relevant and reliable information. the process of determining APBD and APBD changes is not accurate (www.dprd-tanatorajakab.go.id). This phenomenon shows that there are some accounts in the financial report that have not been presented and disclosed in accordance with Government Accounting Standards (SAP). Based on the phenomenon that occurs shows that the Financial Statements of the Tana Toraja Regency Government still do not meet the criteria for the required information. This phenomenon also contradicts the theory of stewardship, as assumed by the theory of stewardship that management is not motivated by individual goals but is aimed at the interests of the organization. One of the steps taken by the local government in improving the quality of financial report is to improve the competence of human resources. Competence is the ability possessed by someone / individual both of knowledge, skills and behavior to do various tasks in a particular job. Financial reports are products produced by the field of science or from accounting disciplines, therefore competent human resources are needed, who are supported by a background in accounting education, often attend education and training or have experience in finance. If human resources carrying out the accounting system have competencies in the field of accounting, then these resources will use their knowledge and understanding in preparing financial statements in accordance with accounting principles and established rules so that they can produce quality financial reports. In line with this, Haliah et al. (2015) stated that human resources who are competent in accounting are needed to maintain the quality of financial statements as output from the field of accounting. This is in line with the results of the study, Herdianto (2015), Silviana and Zahara (2015), Simon et al., (2016) which concluded that human resource competencies proved to influence the quality of financial statements. But the results of these studies are different from the findings of Syarifudin (2014) and Rahmawati (2016) who concluded that human resource competencies did not affect the quality of financial statements. Another factor that affects the quality of financial statements is the use of information technology. The regional government is currently obliged to develop and utilize advances in information technology that are useful for improving the ability to manage regional finance in accordance with Government Regulation Number 56 of 2005 concerning the Regional Financial Information System. Information technology includes computers, software, databases, internet networks, electronic commerce, and other types of technology (Wilkinson et al., 2000). Information technology that is increasingly advanced facilitates the implementation of financial information because it has the strength or potential in terms of consistency, accuracy, reliability, and the ability to store large amounts of data. The use of information technology will greatly help speed up the process of managing financial transaction data, presentation of financial statements, and can avoid mistakes in preparing financial statements so that it can produce quality financial statement information. This is supported by several previous studies, namely the study of Azlan et al. (2015) and Latjandu et. al (2016) who concluded that the use of information technology has a positive effect on the quality of financial statements. However, the results of these studies differ from the findings of Prapto (2010) and Andre (2017) who concluded that the use of information technology did not affect the quality of local government financial reports. 518 ISSN: 2320-5407 Int. J. Adv. Res. 6(12), 517-525 The internal control system also greatly influences the quality of financial statements. This is in accordance with the objectives of the internal control system proposed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2013), namely to provide adequate confidence in achieving organizational goals through effective and efficient activities, reliability of financial reporting, and compliance with regulations - invitation. Based on data from the Overview of Semester 1 Results of 2017, the results of the BPK's examination of 537 Local Government Financial Statements (LKPD) revealed
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