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Does human resource knowledge moderate the effect of good governance and regional financial performance?

Author

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  • Mutia Riska Faridani

    (Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

  • Roekhudin Roekhudin

    (Assoc.Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

  • Noval Adib

    (Assoc.Prof., Accounting Department, Faculty of Economics and Business, University of Brawijaya, Malang, Indonesia)

Abstract

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance. Key Words:Good governance, human resource knowledge, regional financial performance

Suggested Citation

  • Mutia Riska Faridani & Roekhudin Roekhudin & Noval Adib, 2021. "Does human resource knowledge moderate the effect of good governance and regional financial performance?," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 189-201, April.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:3:p:189-201
    DOI: 10.20525/ijrbs.v10i3.1120
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    References listed on IDEAS

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    1. Yuguo Liao & Yahong Zhang, 2012. "Citizen Participation in Local Budgeting: Mechanisms, Political Support, and City Manager’s Moderating Role," International Review of Public Administration, Taylor & Francis Journals, vol. 17(2), pages 19-38, August.
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