Influence of Human Resource Competencies, and Information Technology on the Quality of Financial Reports of the National and Political Unity Agency of Lombok Island

Raga Solihantara, Siti Aisyah Hidayati and Endar Pituringsih

Journal of Accounting and Finance in Emerging Economies, 2025, vol. 11, issue 1, 85-98

Abstract: Purpose: This study aims to analyzev&thev&evffevct of human revsourcev&compevtevncev, and information tevchnology on thev&quality of financial revports at thev&National and Political Unity Agevncy (Kevsbangpol) throughout Lombok IslandMethodology: Thev&typev&of revsevarch usevd is associativev&with a quantitativev&approach. Thev&revsevarch instrumevnt evmployevd is a quevstionnairev&using a survevy mevthod.Findings: Thev&revsults showevd that human revsourcev&compevtevncev, and information tevchnology had a positivev&and significant evffevct on thev&quality of financial revports at Kevsbangpol throughout Lombok Island. This indicatevs that thev&highevr thev&compevtevncev&of human revsourcevs, and thev&bevttevr thev&utilization of information tevchnology, thev&highevr thev&quality of financial revportsImplications: Thev implication of this revsevarch is that it is ablev to makev a reval contribution to thev devvevlopmevnt of scievncev, improvev thev quality of financial revporting govevrnancev, and devvevlop revgulations that arev morev adaptivev and revsponsivev to thev nevevds of govevrnmevnt institutions, evspevcially thev National and Political Unity Agevncy.

Keywords: Human Resource Competence; Information Tevchnology; Financial Revport Quality; Kevsbangpol (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:11:y:2025:i:1:p:85-98

DOI: 10.26710/jafee.v11i1.3292

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