The Influence of Employee Competence and Use of Information Technology on Financial Accountability with the Success of Information Systems as Moderating Variables

Abstract

Manuscript type: Research paper
Research aims: This study aims to determine the influence of employee
competence and the use of information technology on financial
accountability, and also the role of moderation in the success of the
information system and how it impacts financial accountability vis-à-vis
the use of information technology.
Design/Methodology/Approach: This research was implemented with
a casual setting for the Local Government Work Unit (LGWU) finance
department employees in Bantul Regency. Samples were taken from 150
employees with accidental sampling. Data collection was carried out
using questionnaires. Data analysis was performed using the PLS-SEM
method.
Research findings: Employee competence and the use of information
systems have a positive and significant effect on financial accountability.
The information systems' success did not moderate the influence of
information technology itself on financial accountability.
Theoretical contribution/Originality: This research provides new insight
into the role of moderation in the success of information systems on the
influence of information technology on financial accountability.

Practitioner/Policy implications: This study suggests that local
governments can continue to improve employee competence through
the use of information technology. One actionable way would be to
make budget allocations for the maintenance and repair of the current
information technology facilities and infrastructure.
Research limitation/Implication: While previous research has focused on
the use of information technology in enhancing financial accountability,
these results show that the success of information system is a moderating
predictor of accountability