Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality

Abstract

This study's objective is to examine the influence of information technology and internal control on the quality of financial reports, with HR competency functioning as a moderator. This is a quantitative investigation with a focus on causation. This study's population comprised of SKPD Luwu Utara Regency Government employees and staff with at least one year of service. With 52 respondents, the sampling technique employed was a purposive one. This investigation utilizes primary data collected directly via questionnaires. Using standard assumption tests, such as normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, the results of the questionnaire have been examined for their validity and dependability. Methods for testing hypotheses include multiple linear regression analysis and moderate regression analysis with an interaction approach. Using the application program SPSS 25, the analysis was conducted. Internal control has a positive and statistically significant influence on the quality of financial reports, whereas information technology has no such effect. According to the moderation analysis, HR competence can moderate the relationship between information technology and financial report quality but not the relationship between internal control and financial report quality.