The Influence of Financial Managers' Commitment on Enhancing the Accountability of Regional Financial Administration, with Knowledge as a Moderating Variable

(A Survey of Regional Government Agencies within the Bolaang Mongondow Regency Government)

Abstract

This study aims to examine and analyze the effect of financial management commitment on increasing accountability among regional financial management personnel, with financial management knowledge as a moderating variable. The research was conducted within the Regional Government of Bolaang Mongondow Regency. Using an explanatory quantitative survey design, data was gathered from 153 respondents consisting of Financial Management Officials (PPK), Expenditure Treasurers, and Technical Activity Implementation Officials (PPTK) selected via proportionate stratified random sampling. Data analysis was performed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The empirical results show that organizational commitment has a positive but statistically non-significant effect on regional financial accountability (β = 0.084, p = 0.372). Conversely, financial knowledge exerts a strong, positive, and significant direct effect on financial accountability (β = 0.407, p < 0.001). Furthermore, moderation testing reveals that knowledge does not significantly moderate the relationship between financial management commitment and financial accountability (β = -0.155, p = 0.096). These findings indicate that psychological commitment alone is insufficient to drive accountability; rather, direct technical and regulatory knowledge serves as the primary driver in public sector financial management.