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)

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.