Research Paper
Year: 2022 | Month: June | Volume: 9 | Issue: 6 | Pages: 376-383
DOI: https://doi.org/10.52403/ijrr.20220640
The Effect of Budget Clarity, Human Resources Competence, Compliance with Laws and Regulations, Information Technology to Quality of Government Accountability Reports Performance with Leader Commitment as A Moderating Variable in Medan Regional Apparatus Organizations
Rana Ruqayya Ibthia 1, Erlina2, Keulana Erwin3
1,2,3Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Rana Ruqayya Ibthia
ABSTRACT
This study aims to analyze the effect of budget clarity, human resource competence, Compliance with laws and regulations, and information technology on the quality of government accountability reports on performance with leader commitment as a moderating variable in regional apparatus organizations. This type of research is causality associative. This research uses a survey method with the population being all regional apparatus organizations within the Medan City Government, totalling 56 regional apparatus organizations, comprising 112 respondents, including the head of the finance subdivision and expenditure treasurer. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The Smart PLS 3.0 program assists the analysis.
The results of this study indicate that budget clarity, human resource competence, Compliance with laws and regulations, and information technology significantly affect the quality of government accountability reports' performance. Leader commitment cannot moderate budget clarity, human resource competence, Compliance with laws and regulations, information technology on the quality of government accountability reports on performance at the Regional apparatus organizations of the Medan City Government.
Keywords: budget clarity, human resources competence, compliance with laws and regulations, information technology, leadership commitment, quality of government accountability reports performance.
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