Human Resources Competency in The Successfull Of Financial Digitization and Its Impact on The Financial Statement Performance in society 5.0

L Puspitawati, M Virginia

ICOBEST 2022 - Empowering World Optimism and Revitalization Through Scientific Framework - ISBN


Quality financial reports are a form of accountability reporting entities to the public. The existence of quality finance is an indicator of good financial performance for an entity. This study aims to examine the role of Human Resources (HR) competence in optimizing business digitization and its effect on the quality of financial reports. This research is based on the problem of low quality of financial reports because accounting HR is not yet literate in accounting and IT and there is still low financial digitization in several central and regional government agencies in Indonesia. Descriptive analysis method with a quantitative approach is used to test the influence between variables and the survey was conducted by distributing questionnaires to the respondents, namely 30 employees of the Accounting and Budgeting Division at the Bandung City Financial and Asset Management Agency. Multiple linear regression with SPSS 25.0 software, was used to test the effect of the variables studied. The research findings show that human resource competence has a high contribution to the optimization of financial digitization and the quality of financial reports is influenced by the optimization of financial digitization. This research contributes to improving financial accountability and the successful implementation of good governance in Indonesia. Quality financial reports are produced by HR who have the knowledge and skills in using available financial applications. the use of effective financial applications supports the successful implementation of financial digitization in the public sector.

Article PDF