Does human resource knowledge moderate the effect of good governance and regional financial performance?

Mutia Riska Faridani, Roekhudin Roekhudin and Noval Adib
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Mutia Riska Faridani: Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Roekhudin Roekhudin: Assoc.Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia
Noval Adib: Assoc.Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 3, 189-201

Abstract: This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance. Key Words:Good governance, human resource knowledge, regional financial performance

Date: 2021
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