Analisis Pengaruh Kompetensi SDM, Pengendalian Internal, Komitmen Organisasi, dan Implementasi Sakti Terhadap Kualitas Laporan Keuangan Pemerintah (Studi Empiris pada Badan Karantina Indonesia)

Abstract

This study aims to analyze and determine the influence of Human Resource Competencies, Internal Control, Organizational Commitment and the Implementation of of Institutional Application Systems (SAKTI) on the Quality of Government Financial Reports. The population in this study consists of the Indonesian Quarantine Agency. This study employs data obtained through questionnaire distribution, which is then analyzed using SmartPLS. The results at α 5% significance level indicate that Internal Control has a significant positive effect on the Quality of Financial Statements, Organizational Commitment has a significant positive effect on the Quality of Financial Statements, Implementation of SAKTI has a significant positive effect on the Quality of Financial Reports. However, Human Resource Competence has a positive but not significant effect on the Quality of Financial Reports. The practical implication suggests that government institutions should strengthen their commitment to providing competent personnel in their respective fields, while educational institutions should support the government in achieving this objective. This study supports the proposed theory, yet there are other factors outside this research model. Future studies are recommended to employ different testing methods and adopt a more practical approach to questionnaire distribution.