The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports
Abstract
This study analyzes the effect of Human Resource Competence (HRC) on the Quality of Regional Financial Reports (QFR), with Financial System Utilization (UFS) and Internal Audit Quality (QIA) as mediating variables. Grounded in the Resource-Based View, Agency Theory, and New Public Management, the study explains how human competence, system utilization, and audit quality jointly shape public financial governance. Using survey data from 199 regional financial officers in South and West Sulawesi, the analysis employs Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM–AMOS). The results show that HRC significantly improves UFS, QIA, and QFR, while both UFS and QIA act as effective mediators. Among these, QIA provides the strongest indirect effect on QFR. The findings highlight that improving regional financial reporting quality requires an integrated strengthening of human resources, financial systems, and internal audit functions.
References
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Świrska, A. (2016). METHODS FOR IMPROVING THE EFFECTIVENESS OF THE FINANCIAL MANAGEMENT OF LOCAL GOVERNMENT UNITS IN POLAND. Science and Studies of Accounting and Finance: Problems and Perspectives, 10(1). https://doi.org/10.15544/ssaf.2016.17
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Wardi, A., Kustiani, L., & Supriadi, B. (2023). Leadership Ability based on Emotional Competence: The Role of Mediation between Strategic Human Resource Management and Team Work Performance. International Journal of Advances in Scientific Research and Engineering, 09(10). https://doi.org/10.31695/ijasre.2023.9.10.3
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Anto, L. O., Aswati, W. O., & Hasnita, H. (2022). Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting. Accounting, 8(2). https://doi.org/10.5267/j.ac.2021.7.008
Antonio, M. S. i., Laela, S. F., & Alhadi, F. (2020). Personal competence and internal audit effectiveness: The moderating effect of islamic spiritual quotient: A case study of islamic financial institutions in Indonesia. International Journal of Innovation, Creativity and Change, 11(8).
Arena, M., & Azzone, G. (2009). Identifying Organizational Drivers of Internal Audit Effectiveness. International Journal of Auditing, 13, 43–60.
Barney, J. B. (2001). Is the resource-based “view” a useful perspective for strategic management research? Yes. In Academy of Management Review (Vol. 26, Issue 1). https://doi.org/10.5465/AMR.2001.4011938
Beazley, I. (2019). Financial Management in Government: Insights on Skills Development. OECD Journal on Budgeting, 18(3). https://doi.org/10.1787/52185bf3-en
Bernard Owusu Antwi, Beatrice Oyinkansola Adelakun, & Augustine Obinna Eziefule. (2024). Transforming Financial Reporting with AI: Enhancing Accuracy and Timeliness. International Journal of Advanced Economics, 6(6), 205–223. https://doi.org/10.51594/ijae.v6i6.1229
Bilal, Chen, S., & Komal, B. (2018). Audit committee financial expertise and earnings quality: A meta-analysis. Journal of Business Research, 84. https://doi.org/10.1016/j.jbusres.2017.11.048
Chytis, E., Georgopoulos, I., Tasios, S., & Vrodou, I. (2020). Accounting Reform and IPSAS Adoption in Greece. EUROPEAN RESEARCH STUDIES JOURNAL, XXIII(Issue 4). https://doi.org/10.35808/ersj/1678
Ferdinand, A. (2014). Structural Equation Modelling: dalam Penelitian Manajemen, Aplikasi Model-Model Rumit dalam Penelitian untuk Skripsi, Tesis, dan Disertasi Doktor (5th ed.). BP Undip - Undip Press.
Ghozali, I. (2017). Model Persamaan Struktural Konsep dan Aplikasi Dengan Program AMOS 24 Update Bayesian SEM (7th ed.). Badan Penerbit Universitas Diponegoro.
Hair, J. F., Patel, M. L., K., D. S. G. V., Gabriel, M. L. D. da S., Patel, V. K., Patel, M. L., & K., D. S. G. V. (2014). Amos Covariance-Based Structural Equation Modeling (CB-SEM): Guidelines On Its Application as a Marketing Research Tool. Brazilian Journal of Marketing -BJM Revista Brasileira de Marketing – ReMark Edição Especial, 13(2), 44–55. https://doi.org/10.5585/remark.v13i2.2718
Hamzavi, M. A., Hematfar, M., Basirat, M., & Mahmoudi, A. (2024). Identification and Prioritization of New Financial Provision Methods to Enhance Speed and Transparency in Financial Reporting Using the Analytic Network Process (ANP) Technique. International Journal of Innovation Management and Organizational Behavior, 4(1), 36–43. https://doi.org/10.61838/kman.ijimob.4.1.5
Husnan, L. H., Manan, A., Jufri, A., & Muhdin. (2023). Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance. European Journal of Theoretical and Applied Sciences, 1(6). https://doi.org/10.59324/ejtas.2023.1(6).63
Isna, Y., Yunita, F., & Willy, M. (2021). The Quality of Financial Statements and Performance of Zakat Institutions. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176. https://doi.org/10.2991/aer.k.210121.041
Jacobs, E., & Baez Camargo, C. (2020). Local health governance in Tajikistan: Accountability and power relations at the district level. International Journal for Equity in Health, 19(1). https://doi.org/10.1186/s12939-020-1143-7
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company. https://www.sfu.ca/~wainwrig/Econ400/jensen-meckling.pdf
Kaunang, Y. P. S. (2020). THE INFLUENCE OF COMPETENCE, MOTIVATION AND ORGANIZATIONAL COMMITMENT TO THE PERFORMANCE OF FINANCIAL MANAGEMENT OF WORK UNIT GOVERNMENT DEVELOPMENT IN MINAHASA REGENCY. ACCOUNTABILITY, 9(1). https://doi.org/10.32400/ja.28164.9.1.2020.1-7
KAWISANA, P. G. W. P., & JAYANTI, L. G. P. S. E. (2022). The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable. Journal of Tourism Economics and Policy, 2(2). https://doi.org/10.38142/jtep.v2i2.353
Kertarajasa, A. yudha, Marwa, T., & Wahyudi, T. (2019). The Effect of Competence, Experience, Independence, Due Professional Care, and Auditor Integrity on Audit Qualitiy with Auditor Ethics as Moderating Variable. Journal of Accounting, Finance and Auditing Studies, 5(1). https://doi.org/10.32602/jafas.2019.4
King, D., & Cohen, E. (2023). Human resources management: Developing a sustainability mindset. In Sustainable Management: A Complete Guide for Faculty and Students: Third Edition. https://doi.org/10.4324/9781003294665-13
Kotina, H., Stepura, M., & Kondro, P. (2022). HOW DOES ACTIVE DIGITAL TRANSFORMATION AFFECT THE EFFICIENCY OF GOVERNANCE AND THE SUSTAINABILITY OF PUBLIC FINANCE? THE UKRAINIAN CASE. Baltic Journal of Economic Studies, 8(1). https://doi.org/10.30525/2256-0742/2022-8-1-75-82
Krah, R., & Mertens, G. (2020a). Democracy and financial transparency of local governments in Sub-Saharan Africa. Meditari Accountancy Research, 28(4). https://doi.org/10.1108/MEDAR-08-2019-0539
Krah, R., & Mertens, G. (2020b). Democracy and financial transparency of local governments in Sub-Saharan Africa. Meditari Accountancy Research, 28(4), 681–699. https://doi.org/10.1108/MEDAR-08-2019-0539
Lubis, I. T., Yahya, I., Sibarani, R., & Sinurat, M. (2022). The Moderating Role of Financial Supervision toward Quality of Financial Reporting at Deli Serdang, Indonesia. International Journal of Finance, Economics and Business, 1(4). https://doi.org/10.56225/ijfeb.v1i4.110
Lumbanraja, P., Lubis, A. S., & Nadapdap, K. M. N. (2024). A review of the Johari window theory as grand theory of human resource competence. In Multidisciplinary Reviews (Vol. 7, Issue 1). https://doi.org/10.31893/multirev.2024002
Macini, N., Sengupta, A., Moin, M. F., & Caldana, A. C. F. (2023). A systematic literature review of the relationship between sustainable human resources management and spiritual leadership. In Human Systems Management (Vol. 42, Issue 3). https://doi.org/10.3233/HSM-220099
Mahboub, R. (2017). Main determinants of financial reporting quality in the Lebanese banking sector. European Research Studies Journal, 20(4), 706–726. https://doi.org/10.35808/ersj/922
Mcginty, N. A., & Lylova, E. V. (2020). Transformation of the HR Management in Modern Organizations.
Moeller. R. R. (2009). Brink’s Modern Internal Auditing: A Comon Body of Knowladge. In John Willey & Sons; New Jersey.
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical and Applied Information Technology, 95(20).
Nathan, M. L. (2018). “Keeper of the fire”: human resource management’s role in the organisational development of an employee sustainability mindset. International Journal of Sustainable Strategic Management, 6(1). https://doi.org/10.1504/ijssm.2018.093173
Newbert, S. L. (2008). Value, rareness, competitive advantage, and performance: A conceptual-level empirical investigation of the resource-based view of the firm. Strategic Management Journal, 29(7). https://doi.org/10.1002/smj.686
Nyman, C., Nilsson, F., & Rapp, B. (2005). Accountability in local government: a principal‐agent perspective. Journal of Human Resource Costing & Accounting, 9(2). https://doi.org/10.1108/14013380510645397
Opanyi, R. O. (2016). The Effect of Adoption of International Public Sector Accounting Standards on Quality of Financial Reports in Public Sector in Kenya. European Scientific Journal, ESJ, 12(28). https://doi.org/10.19044/esj.2016.v12n28p161
Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy. European Research Studies Journal, 21(2), 339–350. https://doi.org/10.35808/ersj/1006
Saputra, B. A., & Gunawan, B. (2023). Accountability And Internal Control Systems On The Quality Of Regional Equipment Organizational Reports With Organizational Commitment As Moderation. Journal of Multiperspectives on Accounting Literature, 1(1). https://doi.org/10.22219/jameela.v1i1.27923
Singla, A., Stritch, J. M., & Feeney, M. K. (2018). Constrained or creative? Changes in financial condition and entrepreneurial orientation in public organizations. Public Administration, 96(4). https://doi.org/10.1111/padm.12540
Stefanescu, A., & Turlea, E. (2013). "Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania ". Annales Universitatis Apulensis Series Oeconomica, 1(15). https://doi.org/10.29302/oeconomica.2013.15.1.11
Sudarlan, S., Surahman, Affan, N., Vidhiyanty, P. M., & Hasanah, L. (2024). “Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies.” Public and Municipal Finance, 13(2), 83–97. https://doi.org/10.21511/pmf.13(2).2024.08
Świrska, A. (2016). METHODS FOR IMPROVING THE EFFECTIVENESS OF THE FINANCIAL MANAGEMENT OF LOCAL GOVERNMENT UNITS IN POLAND. Science and Studies of Accounting and Finance: Problems and Perspectives, 10(1). https://doi.org/10.15544/ssaf.2016.17
Talha, M., Ellahi, E., Jayasundar, D., Juhi, D., Mehta, V., Tripathi, S., & Prakash, R. (2024). Blockchain in Accounting: Transforming Transparency and Security in Financial Records. 1. In Dandao Xuebao/Journal of Ballistics (Vol. 36, Issue 1). https://ballisticsjournal.com
Thursina, F. (2023). Unveiling the Transformational Impact of Digital Technologies on Accounting and Finance. West Science Accounting and Finance, 1(02). https://doi.org/10.58812/wsaf.v1i02.131
Tita Rachtawati Santanu. (2022). Building Trust and Leadership: The Impact of Management Control Systems and Human Resource Competence on Financial Performance. Study at Perumda BPR Garut. Atestasi : Jurnal Ilmiah Akuntansi, 5(2), 844–860. https://doi.org/10.57178/atestasi.v5i2.911
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2022). How do innovation and financial reporting influence public sector performance in a transition market? Journal of Accounting in Emerging Economies, 12(4). https://doi.org/10.1108/JAEE-06-2021-0180
Tumwine, M., Nyakundi, A., & Nyambane, D. (2023). The Influence of Financial Reporting on Service Provision within Bushenyi-Ishaka Municipality, Uganda. INOSR HUMANITIES AND SOCIAL SCIENCES, 9(2). https://doi.org/10.59298/inosrhss/2023/3.5.4000
Vance, R. J. (n.d.). Employee Engagement and Commitment A guide to understanding, measuring and increasing engagement in your organization. www.shrm.org/foundation.
Wardi, A., Kustiani, L., & Supriadi, B. (2023). Leadership Ability based on Emotional Competence: The Role of Mediation between Strategic Human Resource Management and Team Work Performance. International Journal of Advances in Scientific Research and Engineering, 09(10). https://doi.org/10.31695/ijasre.2023.9.10.3
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Published
2026-06-30
How to Cite
RAMLI, Bustan et al.
The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports.
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah, [S.l.], v. 21, n. 1, p. 78-93, june 2026.
ISSN 2620-8849.
Available at: <https://jos.unsoed.ac.id/index.php/er/article/view/19349>. Date accessed: 12 sep. 2026.
doi: https://doi.org/10.32424/er.v21i1.19349.
Section
Articles
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