The Influence of Human Resource Competence and Organization Commitment on the Implementati on of Governmentaccounting Standards and Its Impact Toward Financial Accountability at the Ministry of Religion Langsa, East Aceh District, Province of Aceh, Indon

Abstract

This objective of study to examine the influence of the competency of human resources and organizational commitment simultaneously and partially on the financial accountability through the implementation of government accounting standard as moderating variable. The population of this study was 12 working units of the Ministry of Religion Langsa. This study used primary data based on the statement of the questionnaires distributed to selected respondents. The total respondents were 60 respondents which consist of the Budget User Proxy, Committing Officer, Treasurer of Expenditure, Financial Statements and managers Compiler Finance/Planning. he analytical method used was path analysisThe results of the study indicated that the implementation of government accounting standards mediated the influence of competence of human resources and organizational commitment on the financial accountability of which its influence was considered as a full/perfect mediation. The partial influence only occurred on the variable of implementation of accounting standards; meanwhile, from a simultaneous test perspective ,the human resource competencies, organizational commitment and application of accounting standards strongly influenced the government's financial accountability.

Keywords:Human Resource Competency, Organizational Commitment, Application of Accounting Standards and Financial Accountability