Pengaruh Kompetensi Sumber Daya Manusia, Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Komitmen Organisasi terhadap Nilai Informasi Laporan Keuangan Pemerintah Pusat (Studi Empiris pada Kementerian Perindustrian Wilayah Jawa Sumatera)

Abstract

This study aims to evaluate the influence of human resource competence, implementation of the agency financial application system (Sakti), and organizational commitment on the value of central government financial report information within the Ministry of Industry in the Java and Sumatra regions. The research employs a quantitative approach, collecting data through questionnaires distributed to respondents from relevant organizational units. The sample comprises 70 respondents. Data analysis techniques include descriptive statistics to outline variable characteristics and Partial Least Square (PLS) regression analysis as part of the Structural Equation Model (SEM) framework. The findings indicate that human resource competence, the implementation of the agency financial application system (Sakti), and organizational commitment significantly influence the value of central government financial report information.