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Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

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  • Irvan, Nurmiati
  • Mus, Abdul Rahman
  • Su'un, Muhammad
  • Sufri, Mukhlis
  • Sjahruddin, Herman

Abstract

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance

Suggested Citation

  • Irvan, Nurmiati & Mus, Abdul Rahman & Su'un, Muhammad & Sufri, Mukhlis & Sjahruddin, Herman, 2017. "Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance," INA-Rxiv njzsy, Center for Open Science.
    • Handle: RePEc:osf:inarxi:njzsy
    DOI: 10.31219/osf.io/njzsy
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    References listed on IDEAS

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    1. Abdul Rahman & Zulkifli Fachri, 2016. "Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports," Information Management and Business Review, AMH International, vol. 8(4), pages 64-68.
    2. Obal Usang & Basariah Salim, 2016. "Dimensions of Internal Audit Quality and Performance of Local Governments in Nigeria," Asian Social Science, Canadian Center of Science and Education, vol. 12(4), pages 1-28, April.
    3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    4. Kosmas Njanike & Margaret Mutengezanwa & Fungai B. Gombarume, 2011. "Internal Controls in Ensuring Good Corporate Governance in Financial Institutions," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 187-196.
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