Abstract
For the realization of the vision and mission of the Riau Islands Provincial Government, improving the competence of human resources in employees is an important aspect. Human Resources is the most important asset in the company. However, in practice it is not easy for organizations to make HR as a useful asset. Organizations need to implement a competency-based HR system to eliminate conflicts between organizations and employees, because in modern management philosophy, employees are human beings who have needs, expectations that need to be heard along with potential and competencies that can be developed to achieve organizational performance and performance. The purpose of this study was to determine the direct and indirect effect of the variable competence of human resources, job relevant information and financial planning on the quality of financial reports as well as through information technology. This study uses primary data derived from questionnaires and secondary data obtained from books and related literature. The data analysis technique uses the SEM version 3.0 tool. As for the results of this study, there is a direct influence of the Financial Planning variable on the Information Technology variable having a positive path coefficient. The direct influence of the Financial Planning variable on the Financial Statement Quality variable has a positive path coefficient. The direct influence of the Information Technology variable on the Financial Statement Quality variable has a path coefficient of positive. The direct influence of the Human Resources Competency variable on the Information Technology variable has a positive path coefficient. The direct influence of the Human Resources Competency variable on the Financial Statement Quality variable has a positive path coefficient. Variable direct effect Job Relevant Information on Information Technology variables has a path coefficient of positive. The direct influence of the Job Relevant Information variable on the Financial Statement Quality variable has a positive path coefficient.
Highlights
Financial planning is an individual or organizational guide in managing finances for the future
The effect of the X1 variable on X4 has a probability value (P-Value) value of 0.157 > 0.05, so it can be stated that the effect of X1 on X4 is not significant
The findings of data analysis in the discussion and hypothesis testing, it can be concluded as follows: The direct influence of the Financial Planning variable on the Information Technology variable has a positive path coefficient, the direct effect of the X3 variable on the X4 variable has a path coefficient of 1.321, the increase in the value of the X3 variable will be followed by an increase in the X4 variable
Summary
Financial planning is an individual or organizational guide in managing finances for the future. The function of financial planning is to manage finances for the future from as early as possible in achieving financial goals, carried out in a planned, regular and wise manner. Another function of financial planning is to allocate the organization's finances to the maximum. To be able to meet these qualitative characteristics, financial management in local governments cannot be separated from the role of employees who manage and carry out financial reporting in addition to utilizing advances in information technology, the work will be easier to have to have good capacity in managing local government finances by utilizing progress information Technology. Financial statements are said to be of high quality if the financial statements presented meet the requirements, namely properly accounted for, fully reported, independently audited
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