Analysis of Factors Affecting the Government Financial Management Performance of the Pematangsiantar City
| Autor: | Lasro Manaek Nainggolan, Idhar Yahya, Yeni Absah |
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| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | International Journal of Research and Review. 9:227-237 |
| ISSN: | 2349-9788 2454-2237 |
| DOI: | 10.52403/ijrr.20220821 |
| Popis: | This study aims to determine the factors that affect the performance of financial management with the research subject of the Pematangsiantar City Government. This study uses an associative approach using a quantitative descriptive method by distributing questionnaires to the office and the Head of Finance at the OPD (Regional Apparatus Organization) in Pematangsiantar City. The population is 38 OPD (total 76 people), consisting of the Head of Service and the Head of Finance at the OPD of Pematangsiantar City. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that Human Resource Competence, Understanding of Government Accounting Standards, and Government Internal Control Systems on Regional Financial Management Performance significantly affected positively. Effectiveness of Regional Financial Information System Implementation did not moderate the relationship between Human Resource Competence, Understanding of Government Accounting Standards, and Government Internal Control System on Regional Financial Management Performance. Keywords: Human Resources Competence, Understanding of Government Accounting Standards, Government Internal Control Systems, Effectiveness of Implementation of Financial Information Systems, Regional Financial Management Performance |
| Databáze: | OpenAIRE |
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