1,2,3 - Polytechnic of State Finance STAN, MoF
4,5 - Directorate General of Budget, MoF
Abstract
Non-Tax State Revenue (NTR) is a source of state revenue that has significantly grown in the last two decades. Apart from this achievement, there are still many audit findings of the central government^s financial reports regarding NTR management process, especially in terms of account receivables. This study is aiming to analyze whether human resource competency and internal control are matters affecting NTR receivables and using leadership as a moderating variable. This quantitative research uses a survey approach to collect data by distributing questionnaires across central government institutions. Respondents who are the object of research are civil servants who work in State Ministries/Institutions with certain criteria. The data collected for this study were 151 respondents. Data processing through structural equation analysis method using smart-pls software. The results of the study show that human resource competencies and internal control are proven to be factors strengthening NTR^s receivable management. However, servant leadership fails to be a moderating variable for this study suggesting that other leadership styles might be needed to stimulate the association between the two independent variables and NTR receivables management
Keywords: Human resource competency, internal control, servant leadership, non-tax revenue
