Jurnal Internasional

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal

Vol-6, Issue-3, 2022 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE,

IMPLEMENTATION OF GOVERNMENT ACCOUNTING
STANDARDS AND REGIONAL FINANCIAL ACCOUNTING
SYSTEMS ON THE QUALITY OF REGIONAL FINANCIAL REPORTS
(EMPIRICAL STUDY OF SKPD SUKOHARJO REGENCY)
Aprilia Siti Rahayu1), Suhesti Ningsih2), Desy Nur Pratiwi3)

Institut Teknologi Bisnis AAS Indonesia1,2,3
Email: apriliasr353@gmail.com1 hesti.hegi@gmail.com2 desynurpratiwi692@gmail.com3
Abstract: This research aims to determine the effect of the competence of human
resources, the application of government accounting standards, and the
regional financial accounting system on the quality of local government
financial reports at the SKPD of Sukoharjo Regency. This type of research is
quantitative research with a survey approach using an instrument in the form
of a closed questionnaire with a Likert scale. The sample in this research were
employees who worked in the finance or budget or treasury department at
SKPD Sukoharjo who met the criteria for the research sample as many as 66
people. The data analysis method used multiple linear regression analysis with
the help of SPSS 25.0 program. The results of the analysis show that the
competence of human resources, the application of government accounting
standards, and the regional financial accounting system have a significant
positive effect on the quality of local government financial reports at the
SKPD of Sukoharjo Regency either simultaneously or partially. The results of
the analysis of the coefficient of determination obtained a value of 63.8% of
human resource competence, the application of government accounting
standards, and the regional financial accounting system was able to explain the
variation of changes in the quality of local government financial report
variables and the remaining 36.2% was explained by other variables outside
the model. this research.
Keywords: Competence of Human Resources, Application of Government Aaccounting

Standards, Regional Financial Accounting Systems, Quality of Local
Government Financial Reports
1. Introduction
Nowadays people's demands are increasing for good governance. The performance of
Regional Apparatus Work Units (SKPD) must be improved in order to produce quality
financial reports. Financial reports are a reflection of being able to find out whether a
government has been running well, so the government is required to be able to produce
quality financial reports. According to Defitri (2016) in his research the quality of local
government financial reports is the ability of the information presented in financial statements
to be understood, and to meet the needs of users in decision making, free from misleading
notions, material errors and reliable so that the financial statements can be compared with the
International Journal of Economics, Business and Accounting Research (IJEBAR) Page1181

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previous period. Where the financial statements produced have met the qualitative
characteristics of financial statements which consist of being relevant, reliable, comparable,
and understandable.
The preparation of quality financial reports requires competent Human Resources (HR)
and understands the rules for preparing financial statements with government accounting
standards. Human resources are an important factor for the creation of quality financial
reports. The success of an entity is not only influenced by its human resources but the
competence of its human resources. In this case, the competence of human resources has a
very important role to plan, implement, and control the entity concerned (Baguswani, 2020:
44).
In preparing the financial statements, it is expected to be guided by the standards that
have been determined. Where based on Government Regulation No. 71 of 2010 government
accounting standards are guidelines in preparing and presenting financial statements.
Government accounting standards are an absolute requirement that must be used as
guidelines so that the quality of financial reports in Indonesia can be achieved improved. In
addition to the Government Accounting Standards (SAP) which serve as guidelines in the
process of preparing regional financial reports, the process of preparing financial reports must
also be carried out effectively and efficiently, on time and the data generated from these
financial reports must be accurate. Financial statements are prepared to provide an overview
of information about the position of assets, debts, and capital that occurs within the local
government. Local governments are obliged to publish information based on financial reports
as a basis for decision making. Thus the published information can be utilized by users
(Baguswani, 2020: 43).
In addition, in the preparation of financial statements, a financial accounting system is
also required. The regional financial accounting system is a procedure from the initial stage
of data collection to financial reporting on accountability for the implementation of the
APBD (Permendagri No. 64 of 2013). The Regional Financial Accounting System is an
accounting system that includes the process of recording, classifying, interpreting,
summarizing financial transactions or events in the context of implementing the regional
revenue and expenditure budget (APBD), carried out in accordance with generally accepted
accounting principles (Daulay, 2019: 1- 2) .
Based on an audit from the BPK, the Sukoharjo district government received an
Unqualified Opinion (WTP) on the financial statements of the Sukoharjo district government
for the years from 2015 to 2020 , respectively . The PAP's opinion is clear evidence that the
Sukoharjo district government has shown good commitment and performance to the
community. In addition, there are still several problems related to the quality of financial
accounting reporting at the SKPD of Sukoharjo Regency. Regarding the competence of
human resources, it is still found that there are still insufficient competent accountants to
manage assets properly so that many financial reports and assets have become BPK's
findings. Regarding the application of government accounting standards, it is known that so
far the SKPD of Sukoharjo Regency is still not applying government accounting standards in
financial reporting so that the quality of regional accounting reports is less than optimal and
related to the application of government accounting standards, it is known that the
government has attempted to compile reports based on the regional financial accounting
system. So, that the resulting quality of regional financial reports can increase. However, in
reality, not all government employees understand the regional financial accounting system.

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The purpose of this research was to determine the effect of human resource competence,
application of government accounting standards , and regional financial accounting systems
on the quality of local government financial reports at SKPD Sukoharjo Regency.
From the description above, a hypothesis can be made:
H1: Competence of human resources, application of government accounting standards , and
regional financial accounting systems has a significant effect on the quality of local
government financial reports at the SKPD of Sukoharjo Regency
H2: Human resource competence has a significant positive effect on the quality of local
government financial reports at SKPD Sukoharjo Regency
H3: The application of government accounting standards has a significant positive effect on
the quality of local government financial reports at SKPD Sukoharjo Regency
H4: Regional financial accounting system significant positive effect on the quality of local
government financial reports at SKPD Sukoharjo Regency.
2. Research Method
The population in this research includes employees of the accounting or financial
administration department at the BKD and the department at the SKPD of Sukoharjo
Regency. The sampling method used in this research is purposive sampling technique. In this
research, there are 66 employees as samples was obtained.
The type of this research is quantitative research with a survey approach. The main
source of information in this research is data obtained directly from the SKPD employees of
Sukoharjo Regency. The primary data was obtained through the distribution of questionnaires
at the BKD and the offices of the SKPD of Sukoharjo Regency.
The variables used in this research consisted of the dependent variable (bound) and the
independent variable (free). The independent variables in this research are the competence of
human resources (X1), the application of government accounting standards (X 2), and regional
financial accounting standards (X3) . While the dependent variable in this research is the
quality of regional financial reports (Y).
Data analysis methods include data quality tests consisting of validity and reliability
tests, classical assumption tests consisting of normality tests, multicollinearity tests and
heteroscedasticity tests and hypothesis testing consisting of multiple linear regression
analysis, model feasibility tests (f test), partial regression coefficient test (t test) and
coefficient of determination test (R2)
3. Results and Discussion

3.1. Results
Descriptive Statistical Analysis of Research Variables
Descriptive statistics are used to provide an overview of the sample data profile. This
research uses descriptive statistics consisting of minimum, maximum, mean and standard
deviation. If the standard deviation is much greater than the mean, then the mean is a poor
representation of the overall data. Meanwhile, if the standard deviation value is very small
compared to the mean value, then the mean value can be used as a representation of the entire
data. So, descriptive statistical analysis can provide an overview of a data so that the data
presented is easy to understand and informative for people who read it.

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Data Quality Test Results

a. Validity test
The validity test was carried out by comparing the calculated r value with the r table at a
significance level of 5% for the 2-sided test. The value of r table can be obtained by the
equation N-2 = 66-2 = 64 = 0.2423. From the test results, it is known that the value of r
count for all variable question items > 0.2423. This means that the items used to measure each
variable are declared valid.
b. Reliability Test
Reliability Test Summary Results
Research variable r cronbach alpha Conclusion
HR Competency (X1) 0.901 Reliable
SAP deployment (X2) 0.879 Reliable
Regional Financial Accounting System (X3) 0.866 Reliable
Quality of Local Government Financial Reports (Y) 0.875 Reliable
Source: Processed primary data, 2022
Based on the table above, it is known that all statement items of all variables in this
research are declared reliable. This is because the value of r cronbach alpha of each research
variable has a value > 0.6. So that all statement items in this research questionnaire can be
used as research instruments.
==
c. Normality test
Normality Test Results
Variable Probability Conclusion
Unstandardized Residual 0.266 Normal
Source: Processed primary data, 202 2
Based on the results of the normality test to the residual value, the value is 0.266. This
probability number is greater than 0.05. This explains that the residual data from the
estimation results show a normal distribution of data. Thus the data in this research has
met the requirements of regression analysis.
d. Multicollinearity Test
Multicollinearity Test Results
Variable Tolerance VIF Information
HR Competency (X1) 0.742 1.348 Free of Multicollinearity
Symptoms
SAP deployment (X2) 0.745 1.342 Free of Multicollinearity
Symptoms
Regional Financial Accounting System (X3) 0.778 1,285 Free of Multicollinearity
Symptoms
Based on the table above, it states that the tolerance value of each independent variable is
> 0.1 and the VIF value is < 10. This means that this research is free from the symptoms of

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multicollinearity in the regression model and meets the requirements of linear regression
analysis.
e. Heteroscedasticity Test
Heteroscedasticity Testing Scatterplot Graph
Based on the picture above shows that the scatterplot graph shows that the points spread
randomly and are spread both above and below the number 0 on the Y axis. It can be
concluded that there is no heteroscedasticity in the regression model, so the regression
model is feasible to use to predict Report Quality. Local Government Finance based on the
input of the independent variable HR Competence, SAP Application and Regional
Financial Accounting System.
f. Multiple Linear Regression Analysis

Multiple Linear Regression Analysis Results
Independent Variable B Standard Error
Constant 3,561
HR Competency (X1) 0.489 0.090
SAP deployment (X2) 0.307 0.104
Regional Financial Accounting System (X3) 0.332 0.094
From the table above, the regression equation can be arranged as follows:
Y = 3.561 + 0.489X1 + 0.307X2 + 0.332X3 + e
g. Model Feasibility Test (F Test)

F . Test Results
Dependent Variable F count F table p value Conclusion
Quality of Local Government 39,180 3.15 0.000 Significant
Financial Reports (Y)
In the table above, it can be seen that the Fcount value is 39.180 > Ftable (3.15) with a
probability of 0.000 (p-value < 0.05). This means that the regression model is feasible to
use or the independent variable has a significant effect on the dependent variable.
h. Partial Regression Coefficient Test (t test)

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t test results
Variable t count t table Sig Conclusion
HR Competency (X1) 5,409 1.99897 0.000 Take effect
SAP deployment (X2) 2,948 1.99897 0.005 Take effect
Regional Financial Accounting System (X3) 3.544 1.99897 0.001 Take effect
Based on the table above, it can be seen that the HR competency variable (X 1) has a t-
count value of 5.409, which is greater than t-table of 1.99897 with a significance value of
0.000 < 0.05. So H2 is accepted, meaning that the competence of human resources has a
significant positive effect on the quality of local government financial reports at the SKPD
of Sukoharjo Regency.
SAP implementation variable (X2) has a tcount value of 2,948 which is greater than ttable
of 1,99897 with a significance value of 0.005 < 0.05. So H3 is accepted, meaning that the
application of government accounting standards has a significant positive effect on the
quality of local government financial reports at the SKPD of Sukoharjo Regency.
Regional Financial Accounting System (X3) variable has a tcount value of 3.544 which
is greater than the t table of 1.99897 with a significance value of 0.001 < 0.05. So H4 is
accepted, meaning the regional financial accounting system significant positive effect on
the quality of local government financial reports at SKPD Sukoharjo Regency.
i. Coefficient of Determination Test (R2)

Coefficient of Determination Test Results ( R2 )
Model Summary
Std. Error of the
Model R R Square Adjusted R Square Estimate
1 0.809 a 0.655 0.638 2.86784
a. Predictors: (Constant), Regional Financial Accounting System (X3), SAP
Implementation (X2), HR Competence (X1)
Based on the table above, it is known that the results of the analysis obtained the Adjusted
R2 value of 0.638 so that it can be interpreted that the three variables, namely human
resource competence, application of government accounting standards, and regional
financial accounting systems are able to explain the variation of changes in the quality of
local government financial report variables of 63, 8%, while the remaining 36.2% is
explained by other variables outside this research model.
3.2. Discussion
1) The Influence of Human Resource Competence, Implementation of Government
Accounting Standards, and Regional Financial Accounting Systems on the Quality of
Local Government Financial Reports
Based on the results of the analysis of the F test, the calculated F value is 39.180 > F
table (3.15) with a probability of 0.000 (p-value < 0.05) which means human resource
competence, application of government accounting standards, and regional financial

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accounting systems has a significant effect on the quality of local government financial
reports at SKPD Sukoharjo Regency , so that hypothesis one (H1) is accepted.
According to Government Regulation of the Republic of Indonesia Number 71 of
2010 states that easy to understand is one indicator of the quality of local government
financial reports (LKPD). So the ability of human resources itself is very instrumental in
producing quality financial reports (Yunita, 2019: 38). In addition, to be able to produce
financial reports that are relevant, reliable, and trustworthy, local governments must have
a reliable accounting system. The government must also submit accountability for the
financial statements properly and correctly in accordance with Government Accounting
Standards so as to produce quality financial reports (Safridha, 2020 : 38). SAKD must
adhere to the principles of good regional financial management. The principles in SAKD
are indispensable for controlling regional financial policies, including: (1) accountability;
(2) Value for money; (3) Honesty in managing public finances; (4) transparency; and (5)
Control. In addition to the application of SAKD and the application of SAP, the presence
of human resource competencies (in this case local government officials) also contributes
to improving the quality of government financial reports (Fatmawati et al, 2021).
The results of this research support the research results of Triwahyuni et al (2016),
Adhitama (2017), Jultri et al (2021) and Shafira (2021). However, contrary to research
by Alysa Media Wulandari & Dadang Rahmat (2020)
2) The Influence of Human Resource Competence on the Quality of Regional Financial

Reports
Based on the results of the t-test analysis, the t-count value is 5.409 > ttable of
1.99897 with a significance value of 0.000 < 0.05. So H2 is accepted, meaning that the
competence of human resources has a significant positive effect on the quality of local
government financial reports at the SKPD of Sukoharjo Regency. In addition, based on
the t-test analysis, it can be seen that the HR competency variable has the most dominant
influence on the quality of regional financial reports compared to other variables.
Competent human resources will be able to complete their work efficiently and
effectively. The existence of human resource competencies will support the timeliness of
making financial reports. Competence of human resources is important in managing and
presenting financial information so that the financial statements prepared can be timely
(Baguswani, 2020: 44). The government must be able to organize good governance. As
one of the responsibilities of good governance, the government must provide information
for fund providers and other users. In order to fulfill this responsibility, human resources
are needed in its preparation. Human resources will play an active role in the process of
reporting financial information from the beginning to the end so that it will produce
quality financial reports (Safridha, 2020: 37).
The results of this research are in line with the research results of Kiranayanti &
Erawati (2016), Synthia (2017), Budi et al (2020) and Siahaya & Sandanafu (2022) .
Meanwhile, the results of Triwahyuni et al (2016) and Nugraheta (2017) research
contradict this research.
3) The Influence of the Implementation of Government Accounting Standards on the

Quality of Regional Financial Reports
1.99897 with a significance value of 0.005 < 0.05. So H3 is accepted, meaning the

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application of government accounting standards (SAP) significant positive effect on the

quality of local government financial reports at SKPD Sukoharjo Regency.
Government accounting standards are requirements that have legal force in an effort
to improve the quality of government financial reports in Indonesia. The use of this
accounting standard tends to be done because it can improve the system that has been
used previously, so that financial information as material for users of financial statements
becomes more accurate and mistakes in decision making can be avoided. A good
understanding of government accounting standards will produce reliable quality in the
preparation of financial statements. In other words, relevant financial statements are
caused by a good understanding of accounting-based in accordance with government
accounting standards and a complete presentation of all information (Baguswani, 2020:
47).
The results of this research are in line with the results of research conducted by
Synthia (2017), Suprihatin and Ananty (2019), Hartono & Ramdany (2020), Budi et al
(2020) and Siahaya & Sandanafu (2022). However, the results of the research of
Apriliani et al (2021) and Kaifah and Tryana (2020) obtained results that were contrary
to this research.
4) The Influence of the Regional Financial Accounting System on the Quality of

Regional Financial Reports
1,99897 with a significance value of 0.001 < 0.05. So H4 is accepted, meaning the
regional financial accounting system significant positive effect on the quality of local
government financial reports at SKPD Sukoharjo Regency .
A weak accounting system will cause the resulting financial statements to be less
reliable and less relevant for decision making. According to Dewi & Dewi (2020), the
presence of an accounting system really plays an important role, this is because of its role
in ensuring the quality of information in financial reports. This SAKD really affects the
quality of financial reports and really supports the performance of the compilers in
producing financial reports. With the existence of this SAKD, it makes it easier for the
apparatus to produce information in the form of financial reports that are complete,
accurate, efficient, and effective and the reliability of financial reports can be achieved.
The results of this research are in line with the results of previous research
conducted by Hanifa (2019), Syafira (2021) , Apriliani et al (2021). However, contrary to
the research results of Wulandari & Rahmat (2020) and Mustika & Fadilah (2020 )
4. Conclusion
Based on the results of the research, the following conclusions can be drawn:
1) Competence of human resources, application of government accounting standards and
regional financial accounting systems significant effect on the quality of local
government financial reports on SKPD Sukoharjo Regency . Based on the results of the
F-test obtained an F arithmetic value of 39.180 > Ftable (3.15) with a significance value of
0.000 < 0.05.
2) Human resource competence has a significant positive effect on the quality of local
government financial reports at SKPD Sukoharjo Regency. Based on the results of the t-
test, the t-count value is 5.409 < 1.99897 where the significance value is 0.000 < 0.05.

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3) The application of government accounting standards has a significant positive effect on

the quality of local government financial reports at SKPD Sukoharjo Regency. Based on
the results of the t-test, the t-count value is 2,948 < 1, 99897 where the significance value
is 0.005 < 0.05.
4) Regional financial accounting system significant positive effect on the quality of local
government financial reports at SKPD Sukoharjo Regency. Based on the results of the t-
test, the t-count value is 3.544 < 1.99897 where the significance value is 0.001 < 0.05.
Recommendation
Based on the conclusion above, some suggestions can be made as follows:
1) For the Regional Government (SKPD) of Sukoharjo Regency
a. It is hoped that it is necessary to prepare human resources in order to improve the
quality of financial reports by holding training or training as well as technical
guidance on the preparation of financial reports so that employee knowledge and
experience can continue to be developed for each employee, especially those related
to the preparation of financial statements, if the employees have accounting education.
b. It is hoped that it is necessary to cooperate with relevant agencies or bodies such as
universities and the Indonesian Institute of Accountants from the Public Sector
Accountants Compartment (IAI-KASP) in training and technical guidance so that the
application of financial reporting standards is in accordance with the latest
developments.
2) For further research, it is expected to use a larger sample, expand the object of research,
vary and add other research variables outside of this research model which can have a
tendency to affect the quality of regional financial accounting reports so that they can be
more representative of research.
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International Journal of Economics, Business and Accounting Research (IJEBAR)

Peer Reviewed – International Journal

THE INFLUENCE OF HUMAN RESOURCE COMPETENCE,

Aprilia Siti Rahayu1), Suhesti Ningsih2), Desy Nur Pratiwi3)

Keywords: Competence of Human Resources, Application of Government Aaccounting

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1181

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1182

3. Results and Discussion

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1183

Data Quality Test Results

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1184

Source: Processed primary data, 2022

f. Multiple Linear Regression Analysis

g. Model Feasibility Test (F Test)

h. Partial Regression Coefficient Test (t test)

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1185

i. Coefficient of Determination Test (R2)

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1186

2) The Influence of Human Resource Competence on the Quality of Regional Financial

3) The Influence of the Implementation of Government Accounting Standards on the

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1187

application of government accounting standards (SAP) significant positive effect on the

4) The Influence of the Regional Financial Accounting System on the Quality of

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1188

3) The application of government accounting standards has a significant positive effect on

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1189

Business and Management Abbreviated Key Title:East African Scholars J Econ

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1190

Force Financial Statements. International Journal of Economics, Business and

International Journal of Economics, Business and Accounting Research (IJEBAR) Page1191

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