The Effect of The Application of SAP, SAKD, SPIP and Human Resource Competencies on the Quality of Financial Statements with Application of Information Technology as a Moderating Variabel in SKPD Jambi City

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The Effect of The Application of SAP, SAKD, SPIP and Human Resource Competencies on the Quality of Financial Statements with Application of Information Technology as a Moderating Variabel in SKPD Jambi City

ABSTRACT : This study aims to obtain empirical evidence of the influence of SAP, SAKD, SPIP and HR competency implementation on the quality of financial reports with the implementation of information technology as a moderating variable in SKPD of Jambi City. The population in this study were all employees who were directly involved in the financial reporting process. The sample in this study was determined using the purposive sampling method. This study used primary data in the form of questionnaires. Hypothesis testing used SPSS 26 for Windows software. The results of this study indicate that the implementation of SAP and SPIP does not have a significant influence on the quality of financial reports of the Jambi City regional government. SAKD and HR Competence have a positive and significant influence on the quality of financial reports of the Jambi City regional government. The implementation of information technology is unable to moderate the influence of SAP, SPIP and HR Competence implementation on the quality of financial reports. The implementation of information technology is able to negatively moderate the influence of the SAKD on the quality of financial reports of the Jambi City regional government.

KEYWORDS SAP, SAKD, SPIP, HR Competence, Information Technology Implementation.

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