Effect of the Quality of Human Resource, Information System of Re
g
ional
Financial Management, and Regional Asset Management toward the
Quality of Financial Statement of Regional Staff Organization in the Deli
Serdang Regency Government
Haryanto
1
, Khaira Amalia Fachrudin
1
and Yeni Absah
2
1
Graduate Program in Management, Universitas Sumatra Utara, Medan, Indonesia
2
Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
Keywords: Human Resource, Information System, Asset, Financial Statement
Abstract: This research aims to find out and analyze the effect of the quality of human resource, information system
of regional financial management, and regional asset management toward the quality of financial statement
of regional staff organization in the Deli Serdang Regency Government. This is a causal research that uses
primary data. The research population is all regional staff organizations in the Deli Serdang Regency
Government which amounts to 54 organizations. The research sampling takes all populations to be the
samples. The Research Analysis Unit is the Officials of Financial Administration in the regional staff
organization in the Deli Serdang Regency Government consisting of 54 people. The data collection method
of the research was conducted by distributing questionnaires. The hypothesis testing was carried out using
multiple linear regression analysis. The findings showed that the quality of human resource, information
system of regional financial management and regional asset management simultaneously has significant
effect on the quality of financial statement of regional staff organization. Partially, the quality of human
resource and information system for regional financial management has significant effect on the quality of
financial statement of regional staff organization. Meanwhile, the regional asset management does not have
a significant effect on the quality of the financial statement of regional staff organization.
1 INTRODUCTION
(Law No 23 of 2014) and (Law No 33 of 2004),
concerning regional government and central and
regional financial balances, provide broad authority
to regions to organize good and clean government.
The delegation of authority is accompanied by the
submission and transfer of funding, facilities and
infrastructure, and human resources (HR) within the
framework of Fiscal Decentralization.
The quality of financial statement can explain
four qualitative characteristics of financial statement
(reliable, relevant, understandable and comparable);
i.e. financial statement that meets normative
requirements in the presentation to local
governments so that they can meet the expected
quality.(Bastian, 2005) stated that the financial
statement of the regional government is part of the
financial reporting process that presents a structured
financial position of transactions carried out by a
regional government entity. The Financial Statement
of Regional Government (LKPD) basically is a joint
or consolidated result from the financial statement of
Regional Staff Organization (OPD).
The quality of good financial statement requires
the quality of human resource that can apply the
accounting logic to the preparation of financial
statement of regional government. The quality of
human resource is the ability of human resources to
carry out their duties and responsibilities with the
provision of adequate education, training and
experience (Husna, 2013).Furthermore, Werther and
Davis in (Sutrisno, 2011)suggested that human
resources are employees who are ready, capable, and
alert to achieving organizational goals.
Based on preliminary observations of Human
Resources in the Deli Serdang Regency
Government, there were still agency employees,
1020
Haryanto, ., Fachrudin, K. and Absah, Y.
Effect of the Quality of Human Resource, Information System of Regional Financial Management, and Regional Asset Management toward the Quality of Financial Statement of Regional
Staff Organization in the Deli Serdang Regency Government.
DOI: 10.5220/0009501110201027
In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 1020-1027
ISBN: 978-989-758-432-9
Copyright
c
 2020 by SCITEPRESS – Science and Technology Publications, Lda. All rights reser ved

who were in charge of the financial and asset sub-
sections, especially those who held positions as
Financial Administration Officers (PPK), were not
supported by accounting education. This condition is
contrary to good management principles that adhere
to the principle of ‘the right man in the right place’.
The Deli Serdang District Government has
utilized a computer-based information system of
regional financial management through financial
applications made by the Financial and
Development Supervisory Agency (SIMK) named
the Information System of Regional Management
(SIMDA) since 2014. By the use of SIMDA
application, every financial management within the
Deli Serdang Regency Government ran quickly in
obtaining data; for instance, how much is the
percentage of fund absorption for each activity in the
Deli Serdang Regional Government from time to
time. The final results of the information system of
regional financial management can be in the forms
required by regional organizational financial
managers (OPD); among others, periodic reports and
annual reports.
At the 2016 examination of Deli Serdang
Regency LKPD by the Supreme Audit Agency of
the Republic of Indonesia (BPK RI) from North
Sumatra representatives, they still found a fixed
asset inventory that was problematic and was not in
accordance with government accounting standards in
the OPD of Education Office, Public Works Agency
and Spatial Planning and Office of Housing and
Settlement Areas. The Head of Accounting
Subdivision of the Regional Financial and Asset
Management Agency of Deli Serdang Regency
mentioned that the findings of the problematic
inventory of assets in the OPD were land under the
road and irrigation of the working area of Deli
Serdang Regency which had not yet been certified
and had poor asset order which means that the asset
records still overlap among the OPDs.
2 RESEARCH METHOD
This research was conducted through a scientific
approach using theoretical structures to construct
one or more hypotheses that require quantitative
testing and statistics. This research examines the
Effect of Quality of Human Resource, Information
System of Regional Financial Management and
Regional Asset Management toward the Quality of
Financial Statement of Regional Staff Organization
(OPD) in Deli Serdang Regency Government. The
authors applied causal research using quantitative
approach. Causal research is conducted to
investigate causal correlation by observing the
consequences that occur and the factors (causes) that
cause the possibility of these consequences. In this
research, the independent variable (cause) is the
variable that affects dependent variable and vice
versa (Sinulingga, 2017).
This research was conducted at the Regional
Staff Organization (OPD) within the Deli Serdang
Regency Government from March 2018 to June
2018. The research population was the Regional
Staff Organization (OPD) within the Deli Serdang
Regency Government which amounted to 54 OPDs.
The research sampling applied the Census Method.
Saturated sampling or census method is a sampling
technique used when all members of the population
are used as samples (Sugiyono, 2004).The research
sampling took all populations as the samples as
many as 54 respondents. The Research Analysis
Unit is the Officials of Financial Administration
(PPK) of OPD in the Deli Serdang Regency
Government, amounted to 54 people.
2.1 Transforming Ordinal Data into Interval
Data using the Method of Successive Interval
(MSI)
(Erlina, 2011) mentioned that parametric statistical
analysis requires at least an interval measuring scale.
Meanwhile, field data is mostly in the form of data
with ordinal measuring scales. Interval data occupies
“higher” level of measurement of data than ordinal
data because in addition to being multilevel, the
sequence can also be quantified. Interval data has
nominal (classification) and ordinal (sequence)
characteristics. The advantage of interval data is that
it can be compared in absolute terms, which is not
owned by ordinal data. However, it does not have an
absolute zero value as in the ratio data. Research,
that uses regression, path analysis, or the similar
things, requires data with the interval scale.
However, most of the data we get through
questionnaires has an ordinal scale. Therefore, to
process it, the data must be increased to the interval
scale first. One method of data conversion that is
often used by researchers to increase the level of
ordinal measurement into intervals is the Method of
Successive Interval (MSI).
2.2 Multiple Regression Analysis
Multiple Regression Testing is carried out by
applying a multiple linear regression equation test.
Multiple linear regression analysis is a linear
correlation between two or more independent
variables (X1, X2, X3, X4, ……Xn) with the
Effect of the Quality of Human Resource, Information System of Regional Financial Management, and Regional Asset Management toward
the Quality of Financial Statement of Regional Staff Organization in the Deli Serdang Regency Government
1021

dependent variable (Y). This analysis is carried out
to determine the direction of the correlation between
the independent variable and the dependent variable
whether each independent variable is positively or
negatively correlated. In addition, it functions to
predict the value of the dependent variable if the
value of the independent variable increases or
decreases. The data used usually has interval or ratio
scale. This model is used to test whether there is a
causal correlation between the two variables to
examine how much effect between the independent
variables on the dependent variable (Quality of
Financial Statement of Regional Staff Organization
(OPD)). The equation of multiple linear regression
used in this research is as follows:
Y= a + β
1
X
1
+ β
2
X
2
+ β
3
X
3
+ e
Description:
Y = (Quality of Financial Statement of
Regional Staff Organization (OPD))
A = Constants (Y value, if X = 0)
β
1
, β
2
, β
3
= Regression Coefficient
X
1
= Quality of HR
X
2
= Information System of Financial
Management
X
3
= Asset Management
e = error term
2.3 Testing of Research Hypotheses
2.3.1 Simultaneous Hypothesis Testing (F-Test)
It is used to simultaneously determine the effect of
independent variables consisting of the Quality of
Human Resource, Information System of Financial
Management and Asset Management which
significantly affect the Quality of Financial
Statement of OPD in Deli Serdang Regency
Government with confidence level of 95% (α = 5%
or 0.05).
The hypothesis model of the F-test includes:
a. If the significance value is > 0.05, H1 is rejected
and H0 is accepted. It means that all independent
variables do not have simultaneous effect on the
dependent variable.
b. If the significance value is < 0.05, H1 is accepted
and H0 is rejected. It means that all independent
variables have simultaneous effect on the
dependent or bound variable.
2.3.2 Partial Hypothesis Testing (t-test)
It is used to partially determine the effect of
independent variables consisting of the Quality of
Human Resource, Information System of Financial
Management and Asset Management which
significantly affect the Quality of Financial
Statement of OPD in Deli Serdang Regency
Government with confidence level of 95% (α = 5%
or 0.05). Test criteria based on probability are as
follows:
a. If the probability (significance) > 0.05 (α), the
independent variables individually do not affect
the dependent variable.
b. If the probability (significance) < 0.05 (α), the
independent variables individually affect the
dependent variable.
2.3.3 Coefficient of Determination (Adjusted R
2
)
The coefficient of determination (R
2
) aims to
measure to what extent the ability of the model to
explain the variation of the dependent variable. The
value of the coefficient of determination is between
0 and 1. The value of R
2
reflects the ability of
independent variables to explain the very limited
variation of the dependent variable. The fundamental
weakness of the use of the coefficient of
determination is the bias towards the number of
independent variables in the model. Every additional
1 independent variable, the value of R
2
must
increase no matter the variable has a significant
effect on the dependent variable or not. Therefore,
many researchers recommend to use Adjusted R
2
(Ghozali, 2006).
3 FINDINGS
3.1 Multiple Linear Regression Test
Regression analysis is used to determine the effect
of the quality of human resource, information
system of regional financial management and
regional asset management towards the quality of
financial statement. In this study, n = 54 at a
significant level of 5% or α = 0.05.
Table 1: Multiple Linear Regression Test
Model
Unstandardized
Coefficients
Standar
dized
Coeffic
ients
t Sig.
B
Std.
Error
Beta
(Constant) .293 .338 .489 .866 .390
Quality of
Human
Resource
(X
1
)
.423 .107 .251
3.94
4
.000
Information
System of
Regional
Financial
.217 .100 .131
2.17
4
.034
UNICEES 2018 - Unimed International Conference on Economics Education and Social Science
1022

Model
Unstandardized
Coefficients
Standar
dized
Coeffic
ients
t Sig.
B
Std.
Error
Beta
Manageme
nt (X
2
)
Regional
Asset
Manageme
nt (X
3
)
.141 .123 .489
1.15
1
.255
Based on the above regression coefficient
table, it produces the following multiple linear
regression equation model:
Y = 0,293+ 0,423X
1
+ 0,217X
2
+ 0,141X
3
Based on the above regression coefficient table,
it produces the following multiple linear regression
equation model:
a. The constant value of 0.293 means that if the
independent variable is zero (0), the variable
value of the quality of the financial statement of
the local government will increase by 0.293.
b. The regression coefficient of the quality of
human resources (X1) is 0.423 (positive value).
If other independent variables have fixed values
and the quality of human resources has
increased by 1%, the quality of financial
statements has increased by 0.423. Positive
coefficient means a positive or unidirectional
correlation between the quality of human
resources and the quality of financial
statements. The better the quality of human
resources, the better the quality of financial
statements and vice versa if the quality of
human resources is inadequate then the quality
of the financial statements is also not good. This
is based on the idea that in order to be able to
produce quality financial statement, the quality
of the people who carry out the tasks in
preparing financial statements must be the main
concern in which the employees involved in
these activities must understand and master how
the process and implementation of accounting is
carried out based on the applicable provisions.
If employees involved in the preparation of
financial statements understand and master the
processes and elements in the financial
statements, the quality of financial statements
will be good.
c. The regression coefficient of the information
system of regional financial management (X2)
is 0.217 (positive value). It means that if the
other independent variables are fixed values and
the information system of regional financial
management has increased by 1%, the quality of
financial statements has increased by 0.217.
Coefficient is positive, meaning that there is a
positive or unidirectional correlation between
the use of information system of financial
management and the quality of financial
statements. The better the utilization
information system of financial management,
the better the quality of financial statements and
vice versa. The worse the utilization of
information system of financial management,
the worse the financial statements. This is based
on the idea that the existence of information
system of financial management specifically
designed for the process of preparing financial
statements ranging from recording journals,
ledgers to all financial reports has been
systemized using computerization will reduce
the level of errors in calculations and save time.
d. The regression coefficient of regional asset
management (X3) is 0.141 (i.e. positive). It
means if another independent variable has a
fixed value and management of regional assets
has increased by 1%, the quality of financial
statements has increased by 0.141. Coefficient
is positive, meaning that there is a positive or
direct correlation between the regional asset
management and the quality of financial
statements. The better the regional asset
management, the better the quality of financial
statements and vice versa. The worse the
regional asset management, the worse the
quality of the financial statements. It is based on
the obligation that preparing balance sheet as
part of the government’s financial statements,
the recognition and presentation and disclosure
of regional assets is the main focus. It is because
the assets have very significant and very
complex qualities. Administration and reporting
of fixed assets is very meaningful for the
fairness of financial statements so that the
management of regional assets can improve
reliability, reduce misrepresentation, reduce
objectivity of information, prevent
inconsistencies and facilitate the financial
statement audit process which will ultimately
improve the quality of financial statements.
Effect of the Quality of Human Resource, Information System of Regional Financial Management, and Regional Asset Management toward
the Quality of Financial Statement of Regional Staff Organization in the Deli Serdang Regency Government
1023

3.2 Research Hypothesis Testing
3.2.1 Statistic F-Test (Simultaneous
Significance Test)
Below is the result of a simultaneous test (F-test) on
the quality of human resource, information system
of regional financial management and regional asset
management variables.
Table 2: Simultaneous Effect Test with F-Test
ANOVA
a
Model
Su
m of
Squares
Df
Mean
Square
F
S
ig.
Regression
8.4
78
3 2.826
2
0.112
.
000
b
Resid
ual
7.0
25
50 .141
Total
15.
503
53
a. Dependent Variable: quality of financial
statement
b
. Predictors: (Constant), regional asse
t
management (X3), information system o
f
regional financial
management (X2), quality of human
resource (X1)
Based on the above results of the ANOVA test or
F-test, the Fcalculate value is 20.112 at the level of α
= 0.05 with the degrees of freedom of numerator df1
(k) = 3 (number of independent variables) and
degrees of freedom denominator df2 (nk-1) = 50
then Ftable is 2.79. Based on the above results,
Fcalculate 20.112 >Ftable 2.60 and p value with
level of significant (α) 0.000 < 0.05. Therefore, it is
concluded that the independent variables, consisting
of the quality of human resource, information
system of regional financial management and
regional asset management have significant and
simultaneous effect on the quality of financial
statement.
3.2.2 t Statistic Test (Partial Significance Test)
The following presents the results of the partial test
(t-test) on the quality of human resource,
information system of regional financial
management and regional asset management
variables.
Table 3: Significance Test of Partial Effect (t-
Test)
Model
Unstan
dardized
Coefficient
s
Standar
dized
Coeffic
ients
T Sig.
B Std.
Error
Beta
Model
Unstan
dardized
Coefficient
s
Standar
dized
Coeffic
ients
T Sig.
B Std.
Error
Beta
(Constant
)
.29
3
.338 .489 .866 .390
Quality
of
Human
Resource
(X
1
)
.42
3
.107 .251 3.944 .000
Informati
on
System
of
Regional
Financial
Manage
ment (X
2
)
.21
7
.100 .131 2.174 .034
Regional
Asset
Manage
ment (X
3
)
.14
1
.123 .489 1.151 .255
Coefficients
a
a. Dependent Variable: Quality of Financial
Statement
Based on the statistical t-test, it yields the
following equation model:
Y = 0,390+ 0,000X
1
+ 0,034X
2
+ 0,255X
3.
Based on the analysis, the following conclusions
can be drawn:
a. The quality of human resource (X
1
) has
significance value of 0.000 < 0.05 which means
that X
1
has a significant positive effect on Y and
a t
calculate
of 3.944 > t
table
2.0086 which means
that X
1
has an effect on Y. Based on the value, it
is concluded that the first hypothesis accepted or
explained that the variable quality of human
resources partially affects the quality of
financial statement.
b. Information system of regional financial
management (X
2
) has a significance value of
0.034 < 0.05, which means that X
2
has a
significant positive effect on Y and t
calculate
2.174
>t
table
2.0086 which means that X
2
affects Y.
Based on the value, it is concluded that the
second hypothesis is accepted or explained that
the information system of regional financial
management variable partially affects the
quality of financial statement.
c. Regional asset management (X
3
) has a
significance value of 0.255 > 0.05, which means
that X
3
has a positive but not significant effect
UNICEES 2018 - Unimed International Conference on Economics Education and Social Science
1024

on Y and a t
calculate
of 1.151 <t
table
2.0086 which
means that X
3
does not affect Y. Based on the
value, it is concluded that the third hypothesis is
rejected or explained that the regional asset
management variable partially has no significant
effect on the quality of financial statement.
3.2.3 Coefficient of Determination
(Adjusted R2)
The following are the results of the coefficient of
determination test:
Table 4: Coefficient of Determination Test
Model Summary
Model R R Square
Adjusted R
Square
Std. Error
of the
Estimate
1 .739
a
.547 .520 .3748423
a. Predictors: (Constant), regional asset
management (X
3
), information system of
regional financial management (X
2
), quality of
human resource (X
1
)
The overall regression analysis shows that Adjusted
R Square is 52%. It means that the quality of human
resource, information system of regional financial
management and regional asset management
variables can explain the variable quality of financial
statement by 52% and the remaining 48% is affected
by other variables.
4 DISCUSSION
4.1 The Effect of Quality of Human Resource
toward the Quality of Financial Statement
The quality of human resource variable shows that it
has a significant positive effect on the quality of
financial statement. It can be seen from a significant
value of 0.043 which is smaller than 0.05 and a
t
calculate
greater than ttable i.e. 2.084 > 2.019. This
result indicates that the quality of human resources
is an important factor that can improve the quality of
financial statements. In other words, the better the
quality of human resources, the better the quality of
financial statements.
If human resources understand the logic of
accounting, the level of errors in the preparation of
financial statements will be smaller. Thus, these
financial statements can fulfill the information as
expected and be able to improve the quality of
results and the availability of timely financial
reports.
This finding is in line with research conducted by
(Mahaputra, 2014) which found that the quality of
human resources has a positive and significant effect
on the quality of financial statements. However, it
contradicts the research conducted by (Husna, 2013)
on the Effect of Quality of Human Resources,
Financial Supervision, and Government Internal
Control Systems on Government Financial
Reporting Values which explain that the variable
Quality of Human Resources does not have a
significant effect on the financial reporting value.
This finding is also in line with the direction of
the Ministry of Home Affairs which stated that
reliable HR is required to realize accountable
government financial governance. In the future, it is
necessary to strengthen the quality of human
resources so that the people’s desire to have a truly
clean government can be achieved and obtain a
reasonable opinion without exception
(www.kemendagri.go.id, 2017). If HR understands
regional government accounting, they are expected
to be able to assist the financial reporting process so
that they can produce reliable and timely financial
reports.
4.2 The Effect of Information System of Regional
Financial Management toward the Quality of
Financial Statement
Information system of regional financial
management variable indicates that it has a positive
and significant effect on the quality of financial
statement. This can be seen from the significant
value of 0.043 which is smaller than 0.05 and the
t
calculate
which is greater than t
table
2.084 > 2.019. This
result indicates that information system of regional
financial management is an important factor that can
improve the quality of financial statements. In other
words, the better the information system of regional
financial management, the better the quality of
financial statements.
Information system of regional financial
management, that is specifically designed for the
process of preparing financial statements starting
from recording journals, ledgers to financial reports,
has been systemized using computerization. It can
reduce the level of errors in calculations and save
time in the process of compiling. Therefore, the
financial statements can fulfill the information as
expected and be able to improve the quality of
results and the availability of timely financial
reports.
This finding is in line with the research
conducted by (Yuliani, 2014) which found that the
Effect of the Quality of Human Resource, Information System of Regional Financial Management, and Regional Asset Management toward
the Quality of Financial Statement of Regional Staff Organization in the Deli Serdang Regency Government
1025

information system of regional financial
management has a positive and significant effect on
public accountability. However, it contradicts the
research conducted by (Diani, 2014) on the effect of
understanding accounting, utilization of information
system of regional financial accounting and the role
of internal audit on the quality of local government
financial statement who explained that the utilization
of information system of regional financial
accounting variable has no significant effect on the
quality of financial statement.
This finding is also in line with (Government
Regulation Number 56 of 2005) concerning
Regional Financial Information Systems; the
obligation of the central and regional governments to
use the information system of regional financial
management. The information system of regional
financial management is expected to be able to assist
the financial reporting process so that it can produce
reliable and timely financial reports. Local
governments are obliged to develop and utilize
information systems for regional financial
management to improve their ability in managing
regional finance and channeling regional financial
information to public services.
4.3 The Effect of Regional Asset Management
toward the Quality of Financial Statement
Regional asset management variable indicate that it
has a positive and not significant effect on the
quality of financial statement. It can be seen from
the significant value of 0.255 which is bigger than
0.05 and the t
calculate
which is smaller than t
table
1.151
< 2.0086.
Regional asset management has a positive and
insignificant effect on the quality of local
government financial reports because the Regional
Staff Organization (OPD), as a the user, has not fully
implemented regional asset management based on
(Minister of Home Affairs Regulation No. 19 of
2016) for instance, land under the road or land used
for irrigation has not been certified, the recording of
assets is not in order which still overlaps between
the OPD, asset maintenance is still minimal. As the
results, many assets are damaged and not
functioning properly. Thus, it affects the fixed asset
values recorded in the balance sheet and is not in
accordance with the actual conditions. It may lead to
the decline in the quality of the financial statement
of OPD in the regional government of Deli Serdang
Regency.
This finding is in line with the research
conducted by (Harahap, 2015) which found that the
regional asset management has a positive and
insignificant effect on the value of local government
financial reporting information. However, it
contradicts the research conducted by (Anshari,
2012) on the effect of regional goods management
on the quality of financial statement of Padang City
Government which explained that the Inventory of
Regional Property, Regional Property Assessment,
Supervision and Control variables have significant
effect on the quality of financial statements.
4.4 The Effect of Quality of Human Resource,
Information System of Regional Financial
Management, and Regional Asset
Management Simultaneously toward the
Quality of Financial Statement of OPD
The quality of human resource, information system
of regional financial management and regional asset
management simultaneously affect the quality of
financial statement of OPD in Deli Serdang Regency
Government. These research findings cannot be
compared because there is no research that has the
exact same independent and dependent variables.
5 CONCLUSIONS
Based on the research findings, after going through
the stages of data collection, data processing, data
analysis and finally the interpretation of data
regarding the effect of quality of human resource,
information system of regional financial
management and regional assets management
toward the quality of financial statement at Deli
Serdang Regency Government, by using normally
distributed data, there is no multicollinearity. Thus,
the following conclusions can be drawn:
1. Based on the results of simultaneous data
analysis, it was found that the quality of human
resource, information system of regional
financial management and regional asset
management have significant effect on the
quality of the financial statements of OPD at the
Deli Serdang Regency Government.
2. The quality of human resource and information
system of regional financial management have
significant effect on the quality of financial
statement of OPD at the Deli Serdang Regency
Government.
3. Regional asset management does not have
significant effect on the quality of financial
report of OPD at the Deli Serdang Regency
Government.
UNICEES 2018 - Unimed International Conference on Economics Education and Social Science
1026

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