THE EFFECT OF HUMAN RESOURCE QUALITY, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE ON TREASURERS' PERFORMANCE WITH MOTIVATION AS A MODERATING VARIABLE AT THE EDUCATION OFFICE OF NORTH SUMATRA PROVINCE
Keywords:
Organizational Culture, Human Resource Quality, Internal Control System, Motivation, Treasurer PerformanceAbstract
This study examines the influence of Human Resource Quality (HRQ), Internal Control System (ICS), and Organizational Culture (OC) on Treasurer Performance (TP) in the Department of Education, North Sumatra Province, Indonesia, with Motivation (M) as a moderating variable. Grounded in Stewardship Theory, Human Resource Theory, and Herzberg's Two-Factor Theory of Motivation, this quantitative research employed Structural Equation Modeling (SEM) using IBM AMOS 29 on a sample of 188 government treasurers (bendahara) selected through simple random sampling from a population of 376 financial officers in public senior and vocational high schools (SMA/SMK). The novelty of this research lies in the development of an integrative model testing the simultaneous effects of these three organizational predictors with Motivation as a moderator, specifically within the regional education sector a context largely underexplored in the existing Indonesian public financial management literature. Results reveal that HRQ (β = 0.346; C.R. = 2.807; p = 0.005), OC (β = 0.212; C.R. = 2.376; p = 0.018), and Motivation (β = 0.238; C.R. = 2.086; p = 0.037) each exert a positive and significant direct effect on Treasurer Performance, while ICS failed to demonstrate statistical significance (β = 0.200; C.R. = 1.722; p = 0.085). Moderated Regression Analysis (MRA) results indicate that Motivation does not significantly moderate any predictor–performance relationship (p > 0.05 for all interaction terms). The model explains 62.9% of the variance in Treasurer Performance (R² = 0.629). These findings underscore the primacy of human capital investment, accountability culture, and intrinsic motivation in strengthening public financial governance at the local government level in Indonesia.
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