The Relationship Between Accountability, Transparency, Human Resource Competence, Information Technology Utilization, and Organizational Commitment to the Quality of Local Government Financial Reports in Tanjung Jabung Barat Regency

Authors

  • Risty Bewinda Aferanti Universitas Jambi, Jambi, Indonesia
  • Afrizal Universitas Jambi, Jambi, Indonesia
  • Fredy Olimsar Universitas Jambi, Jambi, Indonesia

DOI:

https://doi.org/10.38035/gijea.v3i3.542

Keywords:

Accountability, Transparency, Human Resource Competence, IT Utilization, Financial Report Quality, Local Government Agencies

Abstract

The purpose of this study is to analyze the relationship between accountability, transparency, human resource competence, information technology implementation, and organizational commitment on the one hand, and the quality of financial reports published by the West Tanjung Jabung Regency Government on the other. Adopting a quantitative methodology, this study used a survey approach by distributing questionnaires to 131 employees in the financial units of the Regional Apparatus Organization (OPD) in Tanjung Jabung Barat Regency. Multiple correlation analysis was performed using SPSS Version 27 for Windows software. The findings show that, collectively, accountability, transparency, human resource competence, information technology implementation, and organizational commitment have a significant relationship with the quality of financial reports. Individually, each of these five independent variables also has a positive and significant effect on the quality of financial reports. The Adjusted R Square value of 44.7% indicates that these variables explain 44.7% of the variability in financial report quality, with the remainder being caused by other factors.

References

Akhyar, C. (2009). Pengaruh Partisipasi Anggaran, Gaya Kepemimpinan, dan Komitmen Organisasi terhadap Kinerja Manajerial (Studi Kasus Pada Universitas Malikussaleh Lhoksuemawe). Universitas Sumatera Utara.

Andrianto, N. (2007). Transparansi dan Akuntabilitas Publik melalui E-Government. Bayumedia.

Ayem, S., & Amahala, R. (2023). Pengaruh Pemanfaatan Teknologi Informasi, Sistem Informasi Akuntansi Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Pemerintah Daerah Kota Yogyakarta). Jurnal Manajemen Terapan Dan Keuangan (Mankeu, 12(01). http://m.rri.co.id/yogyakarta/politik/1031802/diy-seggera-tindaklanjut-catatan

Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Erlangga.

Cahyani, A. D., & Fahlia. (2024). Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. 2(1). https://conference.uts.ac.id/index.php/Student

Chabibah, N., Diana, N., & Mawardi, M. C. (2023). Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah. In e_Jurnal Ilmiah Riset Akuntansi (Vol. 12). http://jim.unisma.ac.id/index.php/jra,

Coryanata, I. (2011). Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran dan Pengawasan Keuangan Daerah (APBD). Journal of Accounting and Investment, 12(2), 110–125.

Faadillah, H. F., & Yuhertiana, I. (2021). Kualitas Laporan Keuangan Pemerintah Daerah Di Indonesia?: Literature Review. 12(2).

Gasperz, J. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendaalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku). 5(2).

Irafah, S., Nurmala Sari, E., & Muhyarsyah. (2020). Pengaruh Kompetensi Sumber Daya Manusia, Peran Internal Audit, dan Kesuksesan Penerapan Sistem Informasi Keuangan Daerah terhadap Kualitas Laporan Keuangan. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 337–348. https://doi.org/10.17509/jrak.v8i2.21775

Mukaromah, L., Rachmawati, L., & Rakhmawati, R. (2023). Pengaruh Akuntabilitas, Transparansi, Pemahaman Akuntansi Dan Komppetensi Sdm Sebagai Variabel Moderasi Terhadap Kualitas Laporan Keuangan Pada Pondok Pesantren An-Nuriyah Jember. 8(2).

Pradnyandari, G. A. M. G. P., & Putra, C. G. B. P. (2022). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Komitmen Organisasi. Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Kepada Perangkat Daerah Di Lingkungan Pemerintahan Kabupaten Tabanan).

Rahayu, R., & Triyanto, E. (2023). Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia, Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Badan Keuangan Daerah Sukoharjo. 3(2).

Rohman, A., Ismaya, A., & Lestari, T. (2020). Peran Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Pemanfaatan Teknologi Informasi, Pengendalian Intern dan Komitmen Organisasi Dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Kota Serang. 05(02), 152–165.

Sundari, H., & Rahayu, S. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Bandung Tahun 2018).

Sutabri, T. (2014). Pengantar Teknologi Informasi. ANDI.

Widaningrum, V. D., & Fahriani, F. Z. (2023). The Influence Of Accountability, Transparency And Responsivity On The Quality Of Financial Reports In Tulungagung District, Tulungagung District.

Downloads

Published

2025-10-13

How to Cite

Aferanti, R. B., Afrizal, & Olimsar, F. (2025). The Relationship Between Accountability, Transparency, Human Resource Competence, Information Technology Utilization, and Organizational Commitment to the Quality of Local Government Financial Reports in Tanjung Jabung Barat Regency. Greenation International Journal of Economics and Accounting, 3(3), 421–429. https://doi.org/10.38035/gijea.v3i3.542

Issue

Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - November 2025)

Section

Articles

License

Copyright (c) 2025 Risty Bewinda Aferanti, Afrizal, Fredy Olimsar

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright :

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. Copyright in each article belongs to the author.
  2. The author acknowledges that the GIJEA has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
  3. Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJEA.