Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government
Abstract
1. Introduction
2. Literature Review and Hypotheses Development
2.1. Agency Theory and Stewardship Theory
2.2. The Relationship Between Good Governance and Financial Reporting Quality
2.3. The Relationship Between Regional Financial Accounting Systems and Financial Reporting Quality
2.4. The Relationship Between Internal Control Systems and Financial Reporting Quality
2.5. The Relationship Between Organizational Commitment and Financial Reporting Quality
2.6. The Relationship Between Information Technology Utilization and Financial Reporting Quality
2.7. The Moderating Effect of HR Competencies
3. Materials and Methods
3.1. Sampling and Data Collection
3.2. Ethical Approval
3.3. Variables
3.4. Research Instrument
3.5. Data Analysis Technique
4. Results
4.1. Measurement Model
4.2. Structural Model
5. Discussion
6. Conclusions
6.1. Theoretical Implications
6.2. Practical Implications
6.3. Limitations and Future Research
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Acknowledgments
Conflicts of Interest
Appendix A
Factor | Measurement Items |
---|---|
Financial Reporting Quality (FRQ) | 1. The information in the financial report is useful for evaluating past events and predicting future outcomes. 2. The financial report is issued in a timely manner according to the accounting period, making the information relevant. 3. The financial report presents information honestly and is free from material error and bias. 4. The information presented is verifiable, meaning it would be substantiated by different independent parties. 5. The financial report can be compared with reports from previous periods to identify financial trends. 6. The information in the financial report is presented in a clear and concise manner. |
Good Governance (GG) | 1. The financial reporting process in our work unit is conducted with clear accountability. 2. Financial information is easily accessible to relevant stakeholders. 3. Our work unit involves relevant stakeholders in the financial planning and evaluation process. 4. The financial management in our work unit complies with all applicable regulations and laws. 5. Our work unit responds quickly to every issue related to regional finances. 6. An effective internal oversight mechanism is in place for financial management. |
Regional Financial Accounting System (RFAS) | 1. The financial recording system complies with generally accepted accounting standards. 2. Economic transactions are identified and classified correctly before journaling and posting. 3. Financial reports are generated according to established and standard procedures. 4. The financial reports produced are relevant and reflect the actual financial condition. |
Internal Control System (ICS) | 1. Control Environment: The leadership sets a positive example by adhering to established rules and policies. 2. Risk Assessment: Risk assessment is conducted routinely to identify potential problems in financial management. 3. Control Activities: The separation of duties is implemented effectively to prevent misuse of authority. 4. Information and Communication: Findings and recommendations from auditors are always followed up on effectively. 5. Monitoring: Routine supervision is conducted to maintain the quality of financial reports and prevent deviations. |
Organizational Commitment | 1. The leadership and employees in this unit are committed to increasing transparency in financial management. 2. The employees in this unit have high motivation to achieve the established performance targets. 3. Employees are willing to strive optimally to achieve the organization’s goals. 4. Employees feel a sense of loyalty to the organization where they work. |
Information Technology Utilization (ITU) | 1. All transaction recording is performed using a computerized system. 2. Using the computerized system makes the recording and reporting process easier and faster. 3. The computer network is utilized to connect work units for data and information transfer. 4. The accounting process, from transaction to final report, is computerized. |
Human Resource Competencies (HRC) | 1. Knowledge and Responsibility: The roles and responsibilities of all staff in the finance/accounting subdivision are clearly defined. 2. Education: The educational background of the staff is appropriate for their financial management duties. 3. Training: Staff have received adequate training to support their capabilities in the accounting field. 4. Experience: The staff possess the necessary skills and abilities to prepare the financial reports accurately. |
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Local Government | Number of Work Units | Sample |
---|---|---|
Kab Bantaeng | 40 | 6 |
Kab Barru | 37 | 6 |
Kab Bone | 66 | 12 |
Kab Bulukumba | 46 | 7 |
Kab Enrekang | 42 | 7 |
Kab Gowa | 43 | 7 |
Kab Jeneponto | 44 | 7 |
Kab Kepulauan Selayar | 36 | 6 |
Kab Luwu | 57 | 9 |
Kab Luwu Timur | 40 | 6 |
Kab Luwu Utara | 43 | 7 |
Kab Maros | 47 | 8 |
Kab Pangkajene dan Kepulauan | 43 | 7 |
Kab Pinrang | 44 | 7 |
Kab Sidenreng Rappang | 40 | 6 |
Kab Sinjai | 42 | 7 |
Kab Soppeng | 34 | 5 |
Kab Takalar | 43 | 7 |
Kab Tana Toraja | 46 | 7 |
Kab Toraja Utara | 52 | 8 |
Kab Wajo | 41 | 7 |
Kota Makassar | 53 | 8 |
Kota Palopo | 50 | 8 |
Kota Pare-Pare | 33 | 5 |
Kab Bantaeng | 40 | 6 |
Total | 1.062 | 170 |
Construct | Description |
---|---|
Financial Reporting Quality (FRQ) | Relevance, Reliability, Comparability, and Understandability |
Good Governance (GG) | Operationalized as the exercise of governmental authority based on political and institutional processes that uphold transparency, accountability, and active public participation. |
Regional Financial Accounting System (RFAS) | Four core stages of the accounting cycle related to the implementation of the Regional Budget (APBD). It includes the following:
|
Internal Control System (ICS) | Five interrelated components adapted from the COSO framework. These components are as follows:
|
Organizational Commitment | Three primary dimensions that reflect an employee’s loyalty and involvement with the organization:
|
Information Technology Utilization (ITU) | Operationalized as the scope of activities that include the design, implementation, development, and management of computer-based information systems, particularly hardware and software applications |
Human Resource Competencies (HRC) | The capabilities of employees to perform their financial duties, measured through four key dimensions: 1. Knowledge and Responsibility (clarity of roles and duties), 2. Education (suitability of educational background), 3. Training (participation in relevant technical training), and 4. Experience (possession of skills and abilities to perform tasks accurately) |
Construct | Convergent Validity | Reliability | |||
---|---|---|---|---|---|
Loading Factor | AVE | Cronbach’s Alpha | Rho_C | Rho_A | |
Good Governance (GG) | 0.716 | 0.582 | 0.955 | 0.959 | 0.963 |
Regional Financial Accounting Systems (RFAS) | 0.772 | 0.583 | 0.935 | 0.944 | 0.943 |
Internal Control Systems (ICS) | 0.789 | 0.541 | 0.959 | 0.963 | 0.963 |
Organizational Commitment (OC) | 0.716 | 0.503 | 0.910 | 0.923 | 0.928 |
Information Technology Utilization (ITU) | 0.761 | 0.629 | 0.853 | 0.894 | 0.862 |
Human Resource Competencies (HRC) | 0.802 | 0.746 | 0.977 | 0.979 | 0.978 |
Construct | Fornell–Larcker | ||||||
---|---|---|---|---|---|---|---|
X1 | X2 | X3 | X4 | X5 | Y | Z | |
Good Governance (X1) | 0.763 | ||||||
Regional Financial Accounting Systems (X2) | −0.113 | 0.764 | |||||
Internal Control Systems (X3) | −0.126 | −0.066 | 0.736 | ||||
Organizational Commitment (X4) | −0.080 | −0.077 | −0.072 | 0.709 | |||
Information Technology Utilization (X5) | −0.142 | −0.079 | −0.070 | −0.083 | 0.793 | ||
Financial Reporting Quality (Y) | 0.318 | 0.376 | 0.362 | 0.275 | 0.322 | 0.864 | |
Human Resource Competencies (Z) | −0.090 | 0.968 | −0.073 | −0.093 | −0.091 | 0.349 | 0.793 |
Construct | R2 | Effect Size (F2) | |
---|---|---|---|
R-Square | R-Square Adjusted | Financial Report Quality | |
Good Governance (GG) | 1.658 | ||
Regional Financial Accounting Systems (RFAS) | 0.024 | ||
Internal Control System (ICS) | 1.300 | ||
OrganizationalCommitmen (OC) | 0.658 | ||
Information Technology Utilization (ITU) | 1.854 | ||
Financial Report Quality (FRQ) | 0.886 | 0.878 |
Hypothesis Testing Results | Hypothesis | Std.B | T-Statistics | p Values | Result |
---|---|---|---|---|---|
Direct Effect | |||||
H1 | GG > FRQ | 0.077 | 6.838 | 0.000 | Supported |
H2 | RFAS > FRQ | 0.159 | 1.708 | 0.044 | Supported |
H3 | ICS > FRQ | 0.094 | 5.572 | 0.000 | Supported |
H4 | OC > FRQ | 0.082 | 4.673 | 0.000 | Supported |
H5 | ITU > FRQ | 0.072 | 7.087 | 0.000 | Supported |
Moderating Effect | |||||
H6 | HRC * GG > FRQ | 0.085 | 1.388 | 0.083 | Not Supported |
H7 | HRC * RFAS > FRQ | 0.097 | 0.399 | 0.345 | Not Supported |
H8 | HRC * ICS > FRQ | 0.028 | 2.000 | 0.023 | Supported |
H9 | HRC * OC > FRQ | 0.073 | 2.290 | 0.011 | Supported |
H10 | HRC * ITU > FRQ | 0.079 | 1.205 | 0.114 | Not Supported |
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Mediaty; Pontoh, G.T.; Nagu, N.; HS, R.; Mas’ud, A.A.; Aziz, R.H.A. Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. J. Risk Financial Manag. 2025, 18, 424. https://doi.org/10.3390/jrfm18080424
Mediaty, Pontoh GT, Nagu N, HS R, Mas’ud AA, Aziz RHA. Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management. 2025; 18(8):424. https://doi.org/10.3390/jrfm18080424
Chicago/Turabian StyleMediaty, Grace T. Pontoh, Nadhirah Nagu, Rahmawati HS, Anis Anshari Mas’ud, and Rozainun Haji Abdul Aziz. 2025. "Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government" Journal of Risk and Financial Management 18, no. 8: 424. https://doi.org/10.3390/jrfm18080424
APA StyleMediaty, Pontoh, G. T., Nagu, N., HS, R., Mas’ud, A. A., & Aziz, R. H. A. (2025). Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management, 18(8), 424. https://doi.org/10.3390/jrfm18080424