The Modernization of Information Technology and Government Accounting Standards On Financial Reports With HR Capacity As Moderation During the Covid-19 Pandemic

Modernization of Information Technology and Government Accounting Standards On Financial Reports With HR Capacity As Moderation During the Covid-19 Pandemic

Authors

  • Dwirini Universitas Terbuka

DOI:

10.33395/owner.v7i2.1361

Keywords:

Modernisasi IT, SAP, Financial Report, and HR Capacity

Abstract

This study aims to examine the moderation of HR capacity towards information technology modernization, and SAP with government financial reports. The study population was all civil servants/non civil servants with bachelor's degrees (S1) in all majors who worked in each SKPD. Researchers used a sampling technique in the form of nonprobability sampling by means of convenience sampling and obtained a sample of 72 respondents. This type of research is quantitative research with primary data using a questionnaire as data collection material. This study uses the SmartPLS 3.0 analysis tool. The results of the research show that (1) IT modernization has no effect on the results of financial reports; (2) government accounting standards (SAP) affect the results of financial reports; (3) HR capacity strengthens the positive effect of IT modernization on financial reporting results; and (4) HR capacity strengthens the positive influence of SAP on financial reporting results.

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Published

2023-01-17

How to Cite

Dwirini, D. (2023). The Modernization of Information Technology and Government Accounting Standards On Financial Reports With HR Capacity As Moderation During the Covid-19 Pandemic: Modernization of Information Technology and Government Accounting Standards On Financial Reports With HR Capacity As Moderation During the Covid-19 Pandemic. Owner : Riset Dan Jurnal Akuntansi, 7(2). https://doi.org/10.33395/owner.v7i2.1361