The Influence of Competence, IT Utilization, and SAP Implementation on Financial Report Quality in Kendari

Authors

  • Siti Mahisa Putri Amalia Universitas Halu Oleo
  • Mulyati Akib Universitas Halu Oleo
  • Erwin Hadisantoso Universitas Halu Oleo

DOI:

https://doi.org/10.37680/ijief.v6i2.10412

Keywords:

Competence, Information Technology Utilization; Government Accounting Standards; Financial Report Quality; Educational Mismatch; Kendari City

Abstract

The Kendari City Government has received an Unqualified Opinion (Wajar Tanpa Pengecualian or WTP) from the Audit Board of Indonesia (BPK) for more than a decade, yet a mismatch between employees' educational backgrounds and their financial management roles remains, alongside inconsistent evidence on how competence affects financial report quality. This study examines the influence of competence, information technology utilization, and government accounting standards (SAP) implementation on financial report quality among 168 respondents from a population of 172 financial managers across 44 Regional Apparatus Organizations (OPD) in Kendari City, selected through total sampling. Data were analyzed using multiple linear regression with SPSS 26. The three variables simultaneously show a positive and significant effect on financial report quality (F=113.304, Sig=0.000), explaining 66.3 percent of its variation (Adjusted R square=0.663). Partially, SAP implementation has the strongest effect (t=6.572, Sig=0.000), followed by information technology utilization (t=3.863, Sig=0.000) and competence (t=2.761, Sig=0.006). SAP implementation's dominance suggests that standardized accounting regulations can compensate for uneven competence caused by the educational mismatch, consistent with agency theory's view of formal rules as a mechanism to reduce information asymmetry. This study recommends prioritizing SAP compliance, optimizing information technology use, and continuously improving financial managers' competence.

References

Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019

Anto, L. O., & Yusran, I. N. (2023). Determinants of the quality of financial reports. International Journal of Professional Business Review, 8(3), 1–40. https://doi.org/10.26668/businessreview/2023.v8i3.1331

Arif, M. (2025). Pengaruh pemahaman standar akuntansi pemerintah dan kualitas sistem informasi akuntansi terhadap kualitas laporan keuangan pada instansi pemerintah daerah Kabupaten Cirebon [Skripsi, UIN Siber Syekh Nurjati Cirebon]. https://repository.syekhnurjati.ac.id/15902/

Armstrong, M., & Taylor, S. (2020). Armstrong’s handbook of human resource management practice (15th ed.). Kogan Page.

Aslamiyah, S. T., Djuwita, D., & Setiowati, N. E. (2025). Determinan kualitas laporan keuangan Badan Pendapatan Daerah Kabupaten Cirebon. Journal of Sharia Accounting and Tax, 3(1), 375–385. https://doi.org/10.70095/jsat.v3i1.392

Badan Pemeriksa Keuangan Perwakilan Provinsi Sulawesi Tenggara. (2025). Penyerahan laporan hasil pemeriksaan atas laporan keuangan pemerintah daerah tahun 2024 di Provinsi Sulawesi Tenggara [Siaran pers]. https://sultra.bpk.go.id/wp-content/uploads/2025/05/Press-Release-Penyerahan-KabKota-2025.pdf

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108

Baruch, Y., & Holtom, B. C. (2008). Survey response rate levels and trends in organizational research. Human Relations, 61(8), 1139–1160. https://doi.org/10.1177/0018726708094863

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Dawu, L. M. T., Moi, M. O. V., & Seran, A. M. I. (2024). Pengaruh kompetensi SDM dan penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan Pemda Kota Kupang dengan SPI sebagai variabel mediasi. COSTING: Journal of Economic, Business and Accounting, 7(6), 8938–8951. https://journal.ipm2kpe.or.id/index.php/COSTING/article/download/13794/8736/123577

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748

Delvia, D., & Onoyi, N. (2025). Analisis Kualitas Laporan Keuangan pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (BAPPELITBANGDA) Kabupaten Ogan Komering Ulu Periode 2022-2024. Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam, 15(2), 19–30. https://doi.org/10.37776/zuang.v15i2.1902

Dwirini, D. (2023). Modernisasi teknologi informasi dan SAP pada laporan keuangan dimoderasi kapasitas SDM. Owner: Riset dan Jurnal Akuntansi, 7(2), 1259–1270. https://doi.org/10.33395/owner.v7i2.1361

Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.5465/amr.1989.4279003

Fitriasari, D. (2024). Pengaruh penerapan aplikasi Sistem Informasi Pemerintah Daerah (SIPD) dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Bina Akuntansi, 11(2), 34–54. https://doi.org/10.52859/jba.v11i2.649

Hadisantoso, E., Nurdin, E., & Akib, M. (2022). Quality analysis of financial statement reviews of local government: Study of the impact of variables of time pressure and professional skills. Jurnal Penelitian Pendidikan Indonesia (JPPI), 8(3), 743–751.

Hardiansyah, D., & Hasanudin, H. (2024). Pengaruh standar akuntansi pemerintah, pemanfaatan teknologi informasi, kompetensi sumber daya manusia (SDM) terhadap kualitas laporan keuangan Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi melalui sistem pengendalian intern pemerintah. COSTING: Journal of Economic, Business and Accounting, 7(5), 4135–4169. https://doi.org/10.31539/costing.v7i5.12236

Husin, Saparuddin, S. Y., & Purnaman, S. M. N. (2025). Pengaruh pemahaman standar akuntansi pemerintahan, pemanfaatan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada pemerintah daerah Kota Kendari. Jurnal Akuntansi Universitas Halu Oleo, 10(1), 48–52. https://doi.org/10.33772/jakuho.v10i1.240

Hutabri, M. S. (2023). Kompetensi sumber daya manusia, sistem pengendalian internal dan pemanfaatan teknologi terhadap kualitas laporan keuangan pemerintah daerah. AFRE Accounting and Financial Review, 6(3), 330–336. https://doi.org/10.26905/afr.v6i3.8401

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Kementerian Dalam Negeri Republik Indonesia. (2019). Peraturan Menteri Dalam Negeri Nomor 70 Tahun 2019 tentang Sistem Informasi Pemerintahan Daerah.

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2017). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 38 Tahun 2017 tentang Standar Kompetensi Jabatan Aparatur Sipil Negara.

Naida, N. (2024). Optimalisasi SIPD dan SPIP dalam meningkatkan kualitas laporan keuangan: Pentingnya kompetensi SDM. SOLUSI: Jurnal Ilmiah Bidang Ilmu Ekonomi, 22(4), 465–479. https://doi.org/10.26623/slsi.v22i4.10554

Nashikhin, S. A., Wairotin, K. Z., & Wijayanti, I. (2024). Pengaruh kompetensi sumber daya manusia dan penerapan standar akuntansi pemerintahan terhadap kualitas laporan keuangan desa sekecamatan Sukorejo Kabupaten Ponorogo. Sustainable: Jurnal Akuntansi, 4(2). https://doi.org/10.30651/stb.v4i2.24666

Noe, R. A. (2020). Employee training and development (8th ed.). McGraw-Hill Education.

Noor, I. H., & Putuhena, H. (2024). Pengaruh penerapan standar akuntansi pemerintah, sistem akuntansi keuangan daerah dan kompetensi SDM terhadap kualitas laporan keuangan. Al Mikraj Jurnal Studi Islam dan Humaniora, 5(01), 2036–2049. https://doi.org/10.37680/almikraj.v5i01.6676

Paat, F., & Saleh, S. A. (2023). Pengaruh penerapan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap kualitas laporan keuangan pada pemerintah Kota Cimahi. Indonesian Accounting Research Journal, 4(1), 1–8. https://jurnal.polban.ac.id/iarj/article/view/5190

Panggabean, M., & Huseno, T. (2025). Penerapan standar akuntansi pemerintah daerah Kabupaten Paser Provinsi Kalimantan Timur [Diploma thesis]. Institut Pemerintahan Dalam Negeri.

Pemerintah Kota Kendari. (2016). Peraturan Walikota Kendari Nomor 28 Tahun 2016 tentang Perubahan Kedua atas Peraturan Walikota Kendari Nomor 21 Tahun 2014 tentang Kebijakan Akuntansi Pemerintah Kota Kendari. Berita Daerah Kota Kendari Tahun 2016 Nomor 28.

Pemerintah Republik Indonesia. (2003). Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Lembaran Negara Republik Indonesia Tahun 2003 Nomor 47.

Pemerintah Republik Indonesia. (2010). Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Lembaran Negara Republik Indonesia Tahun 2010 Nomor 123.

Pemerintah Republik Indonesia. (2019). Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Lembaran Negara Republik Indonesia Tahun 2019 Nomor 42.

Pramudita, I. D., Julianti, M., Putri, R. E., Ananda, S., & Rodiah, S. (2024). Peran kompetensi sumber daya manusia terhadap peningkatan kualitas laporan keuangan pemerintah daerah di Indonesia: Literature review. JAKP Jurnal Akuntansi, Keuangan dan Perpajakan, 7(1), 101–115. https://ojs.polmed.ac.id/index.php/jakp/article/view/1637

Putri, V. D., Anto, L. O., & Intihanah, I. (2026). Determinants of financial reporting quality: The role of information technology moderation in local government. Indonesian Journal of Islamic Economics and Finance, 6(1), 541–560. https://doi.org/10.37680/ijief.v6i1.9739

Rachmawati, M. P., & Jaeni, J. (2026). Penguatan tata kelola keuangan daerah melalui kompetensi SDM, manajemen risiko, SPIP, teknologi informasi, dan standar akuntansi pemerintah dalam meningkatkan kualitas laporan keuangan. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 5(6), 10926–10940. https://doi.org/10.56799/ekoma.v5i6.19767

Ridzal, N. A., Sujana, I. W., & Malik, E. (2022). Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Buton Selatan. Owner: Riset dan Jurnal Akuntansi, 6(3), 3094–3104. https://doi.org/10.33395/owner.v6i3.882

Sutrisna, I. K., Yuliastuti, N. N., & Widyastuti, M. (2022). Peran faktor internal dan sistem informasi dalam meningkatkan kualitas laporan keuangan pemerintah daerah. E-Jurnal Akuntansi Universitas Udayana, 32(4), 1023–1040. https://doi.org/10.24843/EJA.2022.v32.i04.p12

Widodo, M., Romandhon, & Susanti. (2026). Pengaruh implementasi Sistem Informasi Pemerintah Daerah (SIPD), pengelolaan keuangan daerah, kompetensi sumber daya manusia dan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Permana: Jurnal Perpajakan, Manajemen dan Akuntansi, 18(2), 605–622. https://permana.upstegal.ac.id/index.php/permana/article/view/1320

Winarno, W. A., & Putra, H. S. (2020). Technology acceptance model of the Indonesian government financial reporting information systems. International Journal of Public Sector Performance Management, 6(1), 68–84. https://doi.org/10.1504/IJPSPM.2020.105089

Wulan D., A., Yudi, & Friyani, R. (2020). Pengaruh latar belakang pendidikan, pemanfaatan teknologi informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan pemerintah daerah, studi pada OPD di Pemerintah Kabupaten Muara Bungo. Jambi Accounting Review, 1(1), 1–19. https://doi.org/10.22437/jar.v1i1.10941

Wulandari, A. D., & Yuliati, A. (2023). Pengaruh penerapan Sistem Informasi Pemerintahan Daerah, pengendalian internal dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan (studi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember). Journal of Economic, Business and Accounting (COSTING), 7(1), 637–649.

Yusina, N., Gaffar, & Naholo, S. (2025). Pengaruh penerapan Sistem Informasi Pemerintahan Daerah dan Sistem Pengendalian Internal terhadap kualitas laporan keuangan Kota Gorontalo. Jambura Accounting Review, 6(2), 840–854. https://jar.fe.ung.ac.id/index.php/jar/article/download/244/160

Downloads

Published

2026-10-05

How to Cite

Amalia, S. M. P., Akib, M., & Hadisantoso, E. (2026). The Influence of Competence, IT Utilization, and SAP Implementation on Financial Report Quality in Kendari. Indonesian Journal of Islamic Economics and Finance, 6(2), 315–332. https://doi.org/10.37680/ijief.v6i2.10412

Issue

Vol. 6 No. 2 (2026)

Section

Articles

License

Copyright (c) 2026 Siti Mahisa Putri Amalia, Mulyati Akib, Erwin Hadisantoso

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Copyright:

An author who publishes in Indonesian Journal of Islamic Ekonomics and Finance agrees to the following terms:

  • Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
  • Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).

License:

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

You are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.