The influence of regulation, planning and controlling on financial management performance through competence as an intervening variable in Regional Apparatus Organizations in the district of Karimun
Purpose: This study aimed to obtain empirical evidence of the effect of regulation, planning, and control on financial management performance, with competency mediation. This study used a quantitative approach through primary data collection using a questionnaire containing statements using a Likert scale.
Research Methodology: The population of this study was 122 Financial Management Employees in the OPD Mandatory Basic Services of Karimun Regency, and all population elements were used as respondents using the census sampling technique. The data analysis method used was SEM-PLS with the help of Smart-PLS software version 3.0.
Results: The results show that regulation and control had a positive and insignificant effect on financial management performance, but regulation and control had a positive and significant effect on competence. Planning has a positive and significant effect on financial management performance and competence. In addition, competence can mediate the influence of financial management performance. However, competence has not been able to mediate the influence of regulation and planning on financial management performance.