The Influence of Human Resource Competence, Political Environmental Uncertainty, and Information Technology on the Financial Report Quality of the National Unity and Political Agency in Lombok Island

Abstract

For several decades, the development of government institutions in the political sector has undergone continuous evolution in service delivery due to digitalization. This evolution is marked by expanded connectivity and enhanced information processing speed, both at the public interface and in back-office processes. The study on The Influence of Human Resource Competence, Political Environmental Uncertainty, and Information Technology on the Financial Report Quality of the National Unity and Political Agency in Lombok Island employs purposive sampling with the population drawn from the National Unity and Political Agency across Lombok Island. This research aims to provide empirical evidence on the relationship between Human Resource Competence, Political Environmental Uncertainty, and Information Technology toward Financial Report Quality. A quantitative approach was applied in this study. The analytical instrument used in this research is SPSS. All data were collected by distributing 60 questionnaires to respondents from the National Unity and Political Agency, selected through purposive and accidental sampling techniques. The results of this study indicate that there is a positive and significant influence of Human Resource Competence. Political Environmental Uncertainty also has a positive and significant impact on Financial Report Quality. Moreover, Information Technology demonstrates a positive and significant influence on the quality of financial reports. These findings are expected to provide broader insights to all stakeholders in facilitating access and supporting the existence and development of Financial Report Quality at the National Unity and Political Agency across Lombok Island.