DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: PERAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL MODERASI = DETERMINANTS OF LOCAL GOVERNMENT FINANCIAL STATEMENT QUALITY: THE MODERATING ROLE OF PSYCHOLOGICAL CAPITAL

This study aims to examine the influence of human resource competence, the implementation of government accounting standards (SAP), the effectiveness of internal control systems (SPI), and the utilization of information technology on the quality of local government financial statements, with psychological capital serving as a moderating variable. The research was conducted at the Regional Financial and Asset Management Agencies (BKAD) of six local governments in the Buton archipelagic region, namely Buton Regency, North Buton Regency, Central Buton Regency, South Buton Regency, Wakatobi Regency, and Baubau City, involving 120 financial management personnel as respondents. Data were analyzed using SEM-PLS with the SmartPLS application. The results indicate that human resource competence, implementation of SAP, effectiveness of SPI, and utilization of information technology all have positive effects on the quality of local government financial statements. Psychological capital strengthens the influence of human resource competence, implementation of SAP, and utilization of information technology on financial reporting quality; however, it does not strengthen the effect of effectiveness of SPI. These findings suggest that the quality of financial statements is influenced not only by technical and structural factors but also by the psychological conditions of government employees, particularly within the unique context of archipelagic regions.

Keyword : effectiveness of SPI, human resource competence, financial statement quality, local government, psychological capital, SAP, information technology.