Analysis of regional financial management systems and intellectual capital through work capabilities on the quality of regional financial management in mamuju regency

Abstract

This study aimed to analyze the effect of the regional financial management system and intellectual capital on the quality of regional financial management through work capabilities in Mamuju Regency. This research is cross-sectional research with a quantitative approach. This study's location was carried out in Mamuju Regency, namely the Regional Financial and Asset Management Agency. The respondents are the Regional Financial and Asset Management Agency employees in Mamuju Regency, with a total sample of 145 people using the saturated sample technique. Data analysis was performed using path analysis techniques. The study results prove that the regional financial management system and intellectual capital have a positive and significant effect on work capability in Mamuju Regency. Meanwhile, the quality of regional financial management is influenced not only by the regional financial management system and intellectual capital but also by work capability. This study's findings also prove that statistical work capability appears to play an essential role in mediating the significant influence of the regional financial management system and intellectual capital on the quality of regional financial management in the Mamuju Regency.