Analysis of Financial Report Quality Determinants with Human Resource Competence as a Moderating Variable at the Public Health Center of the Regional Public Service Agency of Tarakan City

This study aims to examine empirical evidence and analyze the effect of the application of government accounting standards, the use of accounting information systems on the quality of financial reports with human resource competency as a moderating variable at the Public Health Center of Tarakan City. This study is quantitative with a questionnaire distribution method. The research sample consisted of 48 people who were selected purposively based on certain criteria. The data analysis technique used SPSS software version 25 to test the hypothesis including data quality testing and multiple linear regression analysis. The results showed that the application of Government Accounting Standards had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.024 <0.05. The use of accounting information systems had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.027 <0.05. Human resource competency was able to strengthen the effect of the application of government accounting standards on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.048 <0.05. Human resource competence is also able to strengthen the influence of the use of accounting information systems on the quality of financial reports of public health centers with a significance value of 0.048 <0.05. The implementation of Government Accounting Standards and the use of good accounting information systems will be more effective in improving the quality of financial reports if supported by human resources who have adequate competence. The management of public health centers needs to optimize the implementation of Government Accounting Standards more consistently and increase the capacity of accounting information system utilization and provide regular training for accounting and financial officers to help officers better understand and implement Government Accounting Standards and utilize the features of the accounting information system optimally in order to improve the efficiency and accuracy of financial reports.