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Abstract
This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.
Highlights
This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable
The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services
Penelitian ini hanya menggunakan variabel pemanfaatan teknologi informasi, kompetensi sumber daya manusia, pengawasan fungsional, sistem pengendalian intern pemerintah dan efektivitas pengelolaan keuangan
Summary
This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, dan Pengawasan Fungsional Manusia Terhadap Efektivitas Pengelolaan Keuangan Badan Layanan Umum Daerah (BLUD) Dengan Sistem Pengendalian Intern Pemerintah (SPIP) Sebagai Variabel Moderasi Hal ini dimaksudkan untuk dapat mengetahui tentang masalah mengenai pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan pengawasan fungsional terhadap efektivitas pengelolaan keuangan Badan Layanan Umum Daerah (BLUD dengan Sistem Pengendalian Intern Pemerintah (SPIP) sebagai variabel moderasi yang diukur dengan menggunakan Skala Likert dengan 5 (lima) alternatif.
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