FACTORS AFFECTING THE PERFORMANCE OF USER GOODS ADMINISTRATOR/PROVIDER ADMINISTRATOR WITH LEADERS' COMMITMENT AS A MODERATING VARIABLE (EMPIRICAL STUDY IN THE RIAU ISLANDS PROVINCIAL GOVERNMENT)

This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.


INTRODUCTION
The Government of the Riau Archipelago Province is the 32nd (thirty-second) province in Indonesia formed under Law Number 25 of 2022. In carrying out its administration, the Riau Islands Province also requires high-quality human resources in several agencies. The Riau Archipelago Provincial Government is part of the public sector which must carry out good human resource management, so that it can run good governance, especially in terms of human resource management for administrators of user goods/administrators of auxiliary user goods. In accordance with Government Regulation Number 58 of 2005 concerning Regional Financial Management, it is stated that one of the scopes of regional financial management is the management of regional property (BMD). In the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Management of Regional Property, the Manager of User Property is a General Functional Position entrusted with the task of receiving, storing, issuing, administering regional property to Regional Device Organization Organization Users (OPD) while the Assistant User Property Manager is who is entrusted with the task of receiving, storing, issuing, administering and being responsible for regional property at the Proxy of Goods Users at the Regional Level Implementation Unit (UPTD).
The performance of administrators of user goods/administrators of auxiliary user goods within the Riau Islands Provincial Government greatly influences the financial reports of the Riau Islands Provincial Government, especially in managing regional property. The presentation of financial statements must be considered fair, accountable and transparent according to the Supreme Audit Agency of the Republic of Indonesia (BPK RI). So that high-quality human resources are needed in the management of regional property, especially for administrators of user goods / administrators of auxiliary user goods. This was also revealed by Koopmans (in Mubyl and Dwinanda, 2020) that performance is the most important part in individual development according to the goals set by an organization. With regard to this performance. The performance of the user item manager/support user item manager must be continuously improved. To improve performance, the competence of human resources from administrators of user goods and administrators of auxiliary user goods must be improved by providing technical guidance regarding the management of regional property. The higher the competence, the higher the performance of the administrator of the user's goods / the manager of the auxiliary user's goods. In this case, highly competent Every organization in the government sector in carrying out every activity must comply with applicable regulations. In accordance with Permendagri 19 of 2016 concerning Technical Guidelines for the Management of Regional Property, it states that the management of regional property must be managed in an orderly manner with due observance of functional principles, legal certainty principles, transparency principles, and efficiency principles. Compliance with laws and regulations is that the management of Regional Property must be guided by regulations governing the management of regional property in the form of laws and regulations or other regulations related to the BMD management cycle. Belo et al.

H2:
Compliance with Regulations has a positive and significant influence on the performance of administrators of user goods/administrators of auxiliary goods.
Motivation is the urge to do something. Proper motivation will encourage employees to do the job as much as possible in carrying out their duties and responsibilities. If the organization succeeds in achieving its goals and objectives, the interests of individuals or members of the organization will also be fulfilled. Darwis et al. (2023) in his research entitled "The Influence of Motivation, Work Ability, and Organizational Support on the Performance of SKPD Goods Managers in Majene Regency", states that motivation partially has a positive and significant effect on the performance of goods managers of regional work units in Majene Regency and motivation in a partial way Simultaneously, it has a significant effect on the performance of regional apparatus unit management in Majene Regency. Salman Farisi, et al (2020) with the research title "The Influence of Work Motivation and Discipline on Performance" states that the variable motivation has a positive and significant influence on employee performance. Motivation has the most dominant influence on the performance of regional work unit item managers in Majene Regency. Research by Safwan and Abdullah (2014), Suparno and Sudarwati (2014), states that motivation has a significant influence on employee performance.
Research by Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. In contrast to Sari's research (2014) which states that motivation has no effect on employee performance. Meanwhile, Mulyono (2013) states that motivation does not affect employee performance. Motivation has the most dominant influence on the performance of regional work unit item managers in Majene Regency. Research by Safwan and Abdullah (2014), Suparno and Sudarwati (2014), states that motivation has a significant influence on employee performance. Research by Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. In contrast to Sari (2014) which states that motivation has no effect on employee performance. Meanwhile, Mulyono (2013) states that motivation does not affect employee performance. Motivation has the most dominant influence on the performance of regional work unit item managers in Majene Regency. Research by Safwan and Abdullah (2014), Suparno and Sudarwati (2014), states that motivation has a significant influence on employee performance. Research by Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. In contrast to Sari's research (2014) which states that motivation has no effect on employee performance. Meanwhile, Mulyono (2013) states that motivation does not affect employee performance. Research by Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. In contrast to Sari's research (2014) which states that motivation has no effect on employee performance. Meanwhile, Mulyono (2013) states that motivation does not affect employee performance. Research by Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. In contrast to Sari's research (2014) which states that motivation has no effect on employee performance. Meanwhile, Mulyono (2013) states that motivation does not affect employee performance. H3: Motivation has a positive and significant effect on the performance of administrators of user goods/tool administrators of auxiliary users.
Leadership commitment is the attitude of someone in an organization who can manage and influence other people to achieve organizational goals. Belo et al. (2018) in his research entitled "Analysis of Factors Influencing the Quality of Management of Regional Property in OPD in the Waropen District Government Environment With Leadership Commitment as a Moderating Variable", states that leadership commitment is unable to moderate the quality of regional apparatus towards BMD management. No matter how good an idea from below is without support from the leader, the idea will not work well. This also applies to the management of regional property. H4: Leadership commitment is not able to moderate the competence of human resources on the performance of administrators of user goods/administrators of auxiliary user goods.
Leadership commitment is the attitude of someone in an organization who can manage and influence other people to achieve organizational goals. Belo et al. (2018) in his research entitled "Analysis of Factors Influencing the Quality of Management of Regional Property in OPD within the Waropen District Government With Leadership Commitment as a Moderating Variable", states that leadership commitment is able to moderate regulatory compliance variables on the quality of BMD management. H5: Leadership commitment is able to moderate the variable compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods.
Leadership commitment is the attitude of someone in an organization who can manage and influence other people to achieve organizational goals. A leader must pay attention to employees about the importance of a job so that employee motivation arises to carry out work, if motivation has arisen then the desire becomes strong to make decisions and carry out workers in achieving the goals expected by the leader. Employees will work with high motivation and feel satisfied with their work. Based on the description above, the sixth hypothesis proposed in this study is: H6: Leaders' commitment is able to moderate the motivational variable on the performance of administrators of user goods/administrators of auxiliary user goods.
The linkages between human resource competence, compliance with regulations, and motivation on the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable can be described in the following framework:

RESEARCH METHODS
The approach to this study based on measurement and data analysis is quantitative research, namely research in which the data is in the form of numbers and can be analyzed using statistical techniques (Sugiyono, 2013: 35). This research was carried out in the Riau Islands Provincial Government within the Regional Apparatus Organization (OPD). The population used in this study were the administrators of the goods for the users/caretakers for the goods for the auxiliary users in each OPD of the Riau Islands Provincial Government. The number of OPD in the Riau Archipelago Province is 34 OPD. The total number of respondents who are members of the population and will be given a questionnaire is 188 respondents. The type of data used in this research is primary data. The method of collecting primary data in this study was to use a questionnaire instrument which was filled in by administrators of user goods/administrators of auxiliary user goods at the Riau Islands Provincial Government OPD with a total of 128 respondents who answered the questionnaire and were used as the sample of this study. The analysis technique used for data analysis will use descriptive statistics. Descriptive statistics aim to provide a quantitative description of the summary observations of each research variable which generally describes the size and distribution of each research variable as it is without intending to make general conclusions or generalizations. Descriptive analysis of the data for each research variable was carried out on the independent variable, ie without making comparisons or combining with other variables. Descriptive analysis using a table of total scores and percentages. Descriptive analysis of the data for each research variable uses the response score criteria of the respondents. Categorization is relative, so the width of the interval can be determined subjectively which includes each desired category as long as the determination is within reasonable limits and is acceptable to common sense. In this study each indicator has 1 statement item which must be filled in by the respondent, which will then be used by the respondent's score categorization method. Scores are classified into 5 categories, namely Strongly Agree (1), Agree (2), Neutral (3), Disagree (4), Strongly Disagree (5). The application used for this research is SPSS Version 25.

RESEARCH RESULTS AND DISCUSSION 1. Research Results
Respondents who were used as samples in this study were State Civil Apparatuses who served as administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government. This study used 188 respondents according to the number of population and research sample. The questionnaire that was distributed using the Google form via the Assets group on the WhatsApp application returned as many as 128 out of 188 respondents. The rate of return (response rate) is 68% as shown in  Figure 1 can be explained that the number of male respondents was 81 respondents or 63.3% and 47 female respondents or 36.7%.
Source: Google Form Summary, 2023 Figure 2 Gender As shown in Figure 4.2 which shows the level of education of the administrators of the goods users/caretakers of the goods for the auxiliary users, there are more S1 graduates compared to other levels of education, namely 81 respondents or 63.3%, while as many as 23 respondents or 18% have high school education/equivalent, 21 respondents or 16.4 % educated D3, and as many as 3 respondents or 2.3% educated S2.  Journal of Accounting Research, Utility Finance and Digital Assets Figure 4 Educational background As Figure 4.4 shows sMost of the administrators of user goods/administrators of auxiliary user goods have a working period of 1 to 10 years with a total of 55 respondents or 43%, then with a working period of 11 to 20 years there are 61 respondents or 47.7%, and as many as 12 respondents or 9.4% have more than 20 years of service.
Source: Google Form Summary, 2023 Figure 5 Years of service

Validity and Reliability Test
Validity test shows the level of validity of an instrument. An instrument is considered valid if it is able to measure what is desired. In other words, being able to obtain the right data from the variables studied (Ghozali, 2005). This test was carried out using the Pearson Correlation (Sugiyono, 2009: 271) with a 95% confidence level. As shown in table 4.2 the results of the validity test for all statements used in the variables of human resource competence, compliance with regulations, motivation, performance of administrators of user goods/administrators of auxiliary user goods and leadership commitment are all valid because the significant value for human resource competence is 0.000 < 0.05, compliance with regulations has a significant value of 0.000 <0.05, motivation has a significant value of 0.000 <0.05, the performance of administrators of user goods/administrators of auxiliary user goods has a significant value of 0.000 <0.05, and a significant value for leadership commitment 0.000 < 0.05.

Journal of Accounting Research, Utility Finance and Digital Assets
A questionnaire is declared reliable if the respondent's answers to the questions or statements used are consistent with the results of the Cronbach alpha coefficient used and used is 0.6 (Ghozali, 2005). As Table 4.3 shows, the 5 instruments used in this study had a Cronbach's Alpha value > Croncbach's Alpha Minimum value (0.60), namely 0.887 > 0.60, so it can be concluded that all instruments in the study were declared reliable.

3.
Multicollinearity Test Table 4 Multicollinearity Test Based on table 4.4 of the coefficients above, it can be explained that in the collinearity statistics section, the VIF number is below 10 and the tolerance is above 0.1. Therefore, this regression model does not have multicollinearity, so the regression model in this study can be used.

Heteroscedasticity Test
Source : SPSS 25.0, 2023 Figure 5 Heteroscedasticity Test Based on Figure 4.5 above, it shows that the small dots do not have a specific pattern, such as dots or circles that form a certain regular pattern and there is no clear pattern so that it can be concluded that there are no signs of heteroscedasticity in the regression model in this study.

Multiple Linear Regression Analysis Table 5 Summary of Multiple Linear Regression Equation Results
Source : SPSS 25.0, 2023 Y = a + b 1 X 1 +b 2 X 2 +b 3 X 3 Y = 0.060 + 0.245X 1 +0.538X 2 +0.331X 3 The regression equation can be explained as follows: a) The constant value (a) is 0.060. That is, if the competence of human resources, compliance with regulations, and motivation is 0, then the performance of administrators of user goods/administrators of goods for auxiliary users has a positive value of 0.060. b) The regression coefficient value of the human resource competency variable (b 1 ) is positive, namely 0.245. This means that for every increase in the competence of human resources on a Likert scale unit, the performance of administrators of goods for users/caretakers of goods for auxiliary users will also increase by 0.245 assuming that the other independent variables are of a fixed value. c) The regression coefficient value of the variable compliance with regulations (b 2 ) is positive, namely 0.538. This means that for every increase in compliance with regulations on a Likert scale unit, the performance of administrators of user goods/administrators of goods for auxiliary users will also increase by 0.538 assuming that the other independent variables have a fixed value. d) The value of the regression coefficient of the motivational variable (b 3 ) is positive, namely 0.331. This means that for every increase in motivation by one unit of the Likert scale, the performance of the user's item manager/supporter's item manager will also increase by 0.331 assuming the other independent variables have a fixed value.  Source : SPSS 25.0, 2023 Y = a + b1X1 + b2X2 + b3X3 + b4X1X4 + b5X2X4 + b6X3X4 Y = -0.736 + 0.685X1 + 0.004X2 + 0.089X3 + (-0.062)X1X4 + 0.042X2X4 + 0.007X3X4 The regression equation can be explained as follows: a) The constant value (a) is -0.736. That is, if the value of competence of human resources, compliance with regulations, and motivation is 0, then the performance of administrators of user goods/administrators of goods for auxiliary users has a negative value of -0.736. b) The value of the regression coefficient of the moderating variable of human resource competency multiplied by organizational commitment (b 4 ) has a negative value of -0.062. This means that each decrease in the moderating variable of human resource competency multiplied by organizational commitment on a Likert scale unit, the performance of administrators of user goods/administrators of goods for auxiliary users will also decrease by -0.062 assuming the other independent variables have a fixed value. c) The regression coefficient value of the moderating variable is compliance with regulations multiplied by organizational commitment (b 5 ) is positive, namely 0.042. This means that for every increase in the regulatory compliance moderating variable multiplied by organizational commitment on a Likert scale unit, the performance of administrators of user goods/administrators of auxiliary goods will also increase by 0.042 assuming the other independent variables have a fixed value. d) The value of the regression coefficient of the motivational moderation variable multiplied by organizational commitment (b 6 ) is positive, namely 0.007. This means that for every increase in the motivational moderating variable multiplied by organizational commitment on a Likert scale unit, the performance of administrators of user goods/administrators of auxiliary user goods will also increase by 0.007 assuming the other independent variables have a fixed value.

t test (Partial)
Based on (  ) it can be seen that the Fcount value is 41,992 > the Ftable value is 2.0868, with a significance level of 0.000 <0.05 the value a = 0.05 so that it means that the human resource competence variable, compliance with regulations, motivation, leadership commitment, human resource competence*leadership commitment, compliance with regulations*leadership commitment, and motivation*leadership commitment have a joint effect on the performance of administrators of goods users/administrators of goods for auxiliary users of the Riau Archipelago Province. Based on the table above, the test results show that the value of Adjusted R2 of 0.693 means that 69.3% of the variable performance of administrators of user goods/administrators of auxiliary user goods can be explained by the variables of human resource competence, regulatory compliance, motivation, leadership commitment, human resource competence*leadership commitment, compliance with regulations*leadership commitment , and motivation*leadership commitment, while the remaining (100% -69.3%) or 30.7% can be explained by other variables that are not in this research model.

Hypothesis Test 1 (H1)The competence of Human Resources has a positive and significant influence on the performance of administrators of user goods/administrators of auxiliary goods.
Testing hypothesis 1 (H1) which states that the competence of human resources has a positive and significant influence on the performance of administrators of user goods/administrators of goods for auxiliary users hthe results of the t test (partial) indicate that the calculation results obtained by the number tcount2,558> from ttable of 1,980 with a significance level for the human resource competence variable of 0,012< 0.05 and this result states that human resource competence has a positive and significant influence on the performance of administrators of user goods/administrators of goods for auxiliary users of the Riau Islands Province which can be accepted and proven correct so that the hypothesis proposed is accepted.
The results of this study are in line with the results of research conducted byIswarno (2021) in his research entitled "Analysis of the Influence of Competence, Workload and Effectiveness of SIMDA-BMD on the Performance of Goods Managers in the Kebumen Regency Government", partially competence has a positive and Journal of Accounting Research, Utility Finance and Digital Assets significant influence on the performance of goods handlers in the Kebumen Regency Government. This means that the better the competence possessed by the goods manager, the better the performance of the goods manager in Kebumen Regency. In another study, Belo et al. (2018) in his research entitled "Analysis of Factors Affecting the Quality of Management of Regional Property in OPD in the Waropen District Government Environment with Leadership Commitment as a Moderating Variable", states that the quality of apparatus affects the quality of regional property management. Likewise with previous research proving that there is a positive influence between competence on employee performance (Rudlia, 2016). Other research also proves the influence of HR competence on employee performance (Suparno and Sudarwati, 2014;Safwan and Abdullah, 2014;and Adiputri, 2014). However, this study is contrary to research conducted by Mulyono et al. (2013) stated that there is no influence or relationship between competency and employee performance.
Based on the attribution theory, the behavior of the administrator of the goods user/caretaker of the goods for the auxiliary user is strongly influenced by internal factors and external factors from the work environment. If the internal factor, namely the ability and expertise of the administrator of the user's goods / the manager of the goods for the auxiliary user, is very high, then it will build a positive and significant influence on the performance of the manager of the goods for the user / the manager of the goods for the auxiliary user.

Hypothesis 2 Test (H2)Compliance with Regulations has a positive and significant influence on the performance of administrators of user goods/administrators of auxiliary goods.
Testing hypothesis 2 (H2) which states that compliance with regulations affects the performance of administrators of user goods/administrators of goods for auxiliary users ht test results (partial)shows that the calculation results obtained by the number tcount of5,794> from ttable of 1,980 with a significance level for regulatory compliance variable of0,000< 0.05 and this result states that compliance with regulations has a positive and significant influence on the performance of administrators of goods for users / administrators of goods for auxiliary users of the Riau Islands Province which can be accepted and proven correct so that the hypothesis proposed is accepted.
In line with this study conducted by Belo et al. (2018) in his research entitled "Analysis of Factors Influencing the Quality of Regional Property Management in OPD in the Waropen District Government Environment With Leadership Commitment as a Moderating Variable", states that compliance with regulations affects the quality of regional property management. Based on the theory of attribution to the research conducted, the behavior or compliance of the administrator of the user's goods / administrator of the auxiliary user's goods with existing regulations affects the performance of the administrator of the user's goods / the administrator of the auxiliary user's goods. Because regional property management regulations must be carried out in accordance with the stages contained in the regulation and must comply with the existing stages.

Test of Hypothesis 3 (H3) Motivation has a positive and significant influence on the performance of administrators of user goods/tool administrators of auxiliary users.
Testing hypothesis 3 (H3) which states that motivation has a positive and significant effect on the performance of administrators of user goods / administrators of auxiliary user goods ht test results (partial)shows that the calculation results obtained by the number tcount of3,725> from ttable of 1,980 with a significance level for the motivational variable of 0,000<0.05 and this result states that motivation has a positive and significant influence on the performance of administrators of goods for users / administrators of goods for auxiliary users of the Riau Islands Province which can be accepted and proven correct so that the hypothesis proposed is accepted.
The results of this study are in line with the research of Darwis et al. (2023) in his research entitled "The Influence of Motivation, Work Ability, and Organizational Support on the Performance of SKPD Goods Managers in Majene Regency", states that motivation partially has a positive and significant effect on the performance of goods managers of regional work units in Majene Regency and motivation in a partial way Simultaneously, it has a significant effect on the performance of regional apparatus unit management in Majene Regency. Salman Farisi, et al (2020) with the research title "The Influence of Work Motivation and Discipline on Performance" states that the variable motivation has a positive and significant influence on employee performance. Motivation has the most dominant influence on the performance of regional work unit item managers in Majene Regency. Research by Safwan and Abdullah (2014), Suparno and Sudarwati (2014) Setiawan (2013) and Wijaya and Andreani (2015) states that motivation has a positive influence on employee performance. Contrary to Sari's research (2014) which states that motivation has no effect on employee performance, the same goes for research conducted by Mulyono (2013) which states that motivation has no effect on employee performance. Based on the attribution theory, the behavior of the administrator of the user's goods / the manager of the goods for the auxiliary user shows motivation both internally and externally which greatly influences the performance of the administrator of the user's goods / the manager of the auxiliary user's goods. This motivation can be in the form of praise, support from colleagues to complete work and so on. Motivation has a very big influence on the administrator of the user's goods / the manager of the auxiliary user's goods in carrying out their daily work.

Hypothesis 4 Test (H4)Leadership commitment is not able to moderate the competence of human resources on the performance of administrators of user goods/administrators of auxiliary user goods.
Testing hypothesis 4 (H4) which states that the leadership's commitment is not able to moderate the competence of human resources on the performance of administrators of user goods / administrators of auxiliary user goods ht test results (partial)shows that the calculation results obtained by the number tcount of-2,172< from ttable of -1,980 with a significance level for the variableleadership commitment to moderate the competence of human resources on the performance of administrators of user goods / administrators of auxiliary user goods of 0,032<0.05 and this result indicates that the management's commitment is not able to moderate the competence of human resources on the performance of administrators of user goods/administrators of goods for auxiliary users of the Riau Archipelago Province which can be accepted and proven correct so that the hypothesis proposed is accepted. This is in line with researchBelo et al. (2018) in his research entitled "Analysis of Factors Influencing the Quality of Management of Regional Property in OPD in the Waropen District Government Environment With Leadership Commitment as a Moderating Variable", states that leadership commitment is unable to moderate the quality of regional apparatus towards BMD management. No matter how good an idea from below is without support from the leader, the idea will not work well. This also applies to the management of regional property.
Based on the attribution theory that the behavior shown by the administrator of the user's goods/administrator's goods for the auxiliary user towards the commitment that the leadership gives to the administrator of the user's goods/the administrator for the auxiliary user's goods to further increase the knowledge of the administrator of the user's goods or the administrator of the goods for the auxiliary user regarding the regulations in effect gives a significant influence negative but significant impact on the performance of the user item manager/support user item manager. This shows that the leadership's commitment is not able to moderate the competence of human resources in the workplace. In other words, the commitment from the leadership is not too important to improve the competence of human resources from administrators of user goods/administrators of auxiliary user goods to improve performance.

Hypothesis 5 Test (H5) Leadership commitment is able to moderate the variable compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods.
Testing hypothesis 5 (H5) which states that leadership commitment is able to moderate the variable compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods ht test results (partial)shows that the calculation results obtained by the number tcount of1.125< from ttable of 1,980 with a significance level for the leadership commitment variable moderating compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods of 0.263> 0.05 and this result states that the leadership's commitment is not able to moderate compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincecannot be accepted so that the proposed hypothesis is rejected.
Contrary to this study conducted by Belo et al. (2018) in his research entitled "Analysis of Factors Influencing the Quality of Management of Regional Property in OPD within the Waropen District Government With Leadership Commitment as a Moderating Variable", states that leadership commitment is able to moderate regulatory compliance variables on the quality of BMD management. Based on the attribution theory, the behavior shown by administrators of user goods/administrators of goods for auxiliary users towards the commitment given by the leadership to carry out regional property management regulations does not have a large influence tends to weaken compliance with regulations on the performance of administrators for user goods/administrators of https://jaruda.org Volume 1 No. 5 (2023) Journal of Accounting Research, Utility Finance and Digital Assets competence of human resources on the performance of administrators of user goods/administrators of goods for auxiliary users of the Riau Archipelago Province. 5. The leadership commitment variable moderates compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods. Shows that the calculation results obtained by the number tcount1.125< from ttable of 1,980 with a significance level for the leadership commitment variable moderating compliance with regulations on the performance of administrators of user goods/administrators of auxiliary user goods of. 0.263> 0.05 and this result indicates that the management's commitment is not able to moderate compliance with regulations on the performance of administrators of user goods / administrators of auxiliary user goods in the Riau Archipelago Province. 6. The leadership commitment variable moderates motivation on the performance of administrators of user goods/administrators of auxiliary user goods. Shows that the calculation results obtained tcount of 0.260< from ttable of 1,980 with a significance level for the leadership commitment variable moderating motivation on the performance of administrators of user goods/administrators of auxiliary user goods of 0,796> 0.05 and this result indicates that the leadership's commitment is not able to moderate motivation on the performance of administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Province