The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency)

DOI

10.2991/aebmr.k.211225.038How to use a DOI?

Keywords

Human Resource; Information Technology Utilization; Organizational Commitment; Village Financial Management Transparency

Abstract

This study aims to determine the effect of human resources and information technology utilization through an organizational commitment as moderating village financial management transparency in Bantul Regency, Special Region of Yogyakarta. This study used a convenience sampling method involving village officials as representatives of the village government. The number of samples was 30 villages in Bantul Regency. The type of data used was primary data. The results showed that human resources had a positive effect on village financial management transparency, information technology utilization had a negative effect on village financial management transparency, and organizational commitment has not succeeded in moderating the influence of human resources and information technology utilization on village financial management transparency.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Suryo Pratolo
AU  - Affan Ghaffar Fadilah
PY  - 2022
DA  - 2022/01/13
TI  - The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency)
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 276
EP  - 283
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.038
DO  - 10.2991/aebmr.k.211225.038
ID  - Pratolo2022
ER  -