The Effect of The Use of Local Government Information System and Human Resources Competencies on The Quality of Local Government Financial Reports

Abstract

This study aims to examine the effects of utilizing the local Government Information System and Human Resource competence on the quality of local government financial reports in the West Java Provincial Government. The decline in fair opinions and the increase in fair opinions with exceptions indicate challenges in regional financial management and the need for improvements in transparency, accountability, and financial management systems to achieve better standards. This research uses different methods, contexts, places and populations from others research. The research uses a quantitative method with an associative approach. Samples were selected using purposive sampling, involving 114 respondents from 38 regional work units. Data were analyzed using multiple linear regression through SPSS Version 30. The results show that partially, HR competence has a significant effect on the quality of financial reports, while SIPD utilization does not. However, both variables have a significant effect when tested simultaneously. Based on the model feasibility test, it can be concluded that the estimated regression model is appropriate for explaining the influence of SIPD utilization and HR competence on financial report quality. This is supported by the coefficient of determination (R²) of 47.5%, indicating that SIPD utilization and HR competence explain 47.5% of the variation in financial report quality. The remaining 52.5% is explained by other factors outside the research model.  These findings highlight the importance of optimizing SIPD and HR competence to support the quality, transparency, and accountability of local government financial reporting.