Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality?
DOI:
https://doi.org/10.58777/rag.v2i1.165Keywords:
Accounting Information System, Internal Control System, Utilization of Information Technology, Human Resource Competence, Quality of Financial StatementsAbstract
The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
References
Albart, N., Sinaga, B., Santosa, P. W., & Andati, T. (2020). The Controlling Role of Ownership on Financial Performance and Capital Structure in Indonesia. International Journal of Finance & Banking Studies, 9(3), 15–20. https://doi.org/10.20525/ijfbs.v9i3.780
Aswandi, Wahyu. 2018. The Influence of HR Competency, Utilization of Accounting Information Technology and Supervision on the Quality of Public Sector Financial Reports (Empirical Study of Non-Profit Organizations in Padang City). Accounting Journal Vol 6 No 1 (2018), pp 1-14.
Bahri, Syaiful, SE, M. Introduction to Accounting (Erang Risanto (ed.); 1st ed.). CV. Andi Offset, Jakarta, 2016
Budiantoro, H, Santosa, P. W., Lapae, K., & ... (2022). Analysis of Internal Factors Affecting External Audit Quality Empirical Study on LQ 45 Companies on the Indonesia Stock …. Jurnal …, 11(03), 249–256. https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/download/660/519
Budiantoro, Harry, Lapae, K., & Santosa, P. W. (2022). Pengaruh karakteristik komite audit, ukuran perusahaan, karakteristik dewan komisaris terhadap keberadaan komite manajemen risiko. Jurnal Riset Akuntansi Aksioma, 21(1), 19–28. https://doi.org/10.29303/aksioma.v21i1.153
Budiantoro, Harry, Santosa, P. W., Zhusrin, A. S., & Lapae, K. (2022). Pengujian Pentagon Fraud terhadap Kecurangan laporan Keuangan pada Perusahaan Badan Usaha Milik Negara (BUMN). ASSETS, 12(1), 76–94. https://doi.org/10.24252/assets.v1i1.27587
Chaudhari, SN & Patel, AJ "JIT Implements in the manufacturing industry – A Review." _ISSN 2091-2730 Vol. 3, No. 4, July-August. 2015: 706–709.
Diny, Ismathut, and Fazly Syam Bz. 2016. "The Influence of the Use of Regional Financial Accounting Information Systems and Organizational Commitment on the Quality of Financial Reports with Internal Control as a Moderation in Regional Work Units in the Bener Meriah Regency. Journal of Accounting Studies and Research 9(1):45–54.
Fernanda, H. "The Influence of the Use of Information Technology and Regional Financial Supervision on the Value of Regional Government Financial Reporting Information (Empirical Study on SKPD in Payakumbuh City). Accounting Journal, 10(01), February. 2014: 13-20.
Please, Abdul Rahman. "Utilization of Information and Communication Technology in Fulfilling Information for Agricultural Business Households in Halongonan District." Communication and Development Research, 17(2). January. 2016: 77–88. https://doi.org/10.31346/jpkp.v17i2.876
Please, Sofyan Syafri. Critical Analysis of Financial Statements (1st ed.). PT. Rajagrafindo Persada, Jakarta, 2018.
Hidayat, A. Aziz Alimul. Midwifery Research Methods and Data Analysis Techniques. Salemba Medika, Jakarta, 2014
Hurriyati, Ratih. Marketing Mix and Loyalty. CV. Alfabeta, Bandung, 2010.
Indonesian Accountants Association. Statement of Financial Accounting Standards (Revised). Indonesian Accountants Association, Jakarta, 2017.
Indraswari, Vincentia Poppy. The Influence of Information Technology, Use of Information Technology, Employee Skills, and Internal Control on the Quality of Hotel Financial Reports in Salatiga. Frontiers in Neuroscience, 14(1). 2016: 1–13.
Kadir, Abdul and Terra, Ch. Triwahyuni. Introduction to Information Technology. Andi, Depok, 2013.
Cashmere. Financial Statement Analysis (First). PT. Raja Grafindo Persada, Jakarta, 2019.
Mahayani, NPL, NGE Sulindawati, and PEDV Dewi. 2017. The Influence of the Quality of Human Resources in the Accounting Sector, Internal Control Systems and the Use of Information Technology on the Quality of Financial Reports (Study of Savings and Loans Cooperatives in Jembrana Regency). Ganesha University of Education e-Journal, Volume 8(2). https://doi.org/10.24167/jab.v18i1.2732
Marshall, B. Romney, PJS Accounting Information Systems (11th ed.). Pearson Prentice Hall, Boston, 2018.
Mulyati, Neli Sri, Eva Faridah, Benny P. (2019). The Influence of Internal Control Systems on the Quality of Financial Reports. Akuntapedia Journal,.1(1), December. 2019: 60–71.
Nabila Zubaidi, Dwi Cahyo, & AM "The influence of HR competency and the use of information technology on the quality of financial reports." International Journal of Social Science and Business, 3(2). 2019. https://doi.org/10.23887/ijssb.v3i2.17579
Nyssen Guillén, V. I., & Deckert, C. (2021). Cultural influence on innovativeness - links between “The Culture Map” and the “Global Innovation Index.” International Journal of Corporate Social Responsibility, 6(1), 7. https://doi.org/10.1186/s40991-021-00061-x
Putro, Andhi Nugroho. "The Effect of Implementing an Accounting Information System on the Quality of Financial Reports (Case Study of KSPPS Bina Insan Karanganyar)." Lampung University Journal, 1.3(2), 2019: 105-124.
Santosa, P. W., Budiantoro, H., & Zuzryn, A. S. (2022). The Moderating Role of Firm Size on Relationship between Majority Ownership and Debt Policy of Property Sector. Journal
Sumastri Aries MP, Entot Suhartono. 2021. "Determinant Factors of Human Resource Competency and Accounting Information Systems on the Quality of Financial Reports Moderated by the Internal Control System." INFOKAM JOURNAL 17. https://doi.org/10.53845/infokam.v17i2.295
Shaharman. "The role of accounting information systems in making management decisions at PT Walet Solusindo. Net Business Journal, 3(2). July-December. 2020. https://doi.org/10.46576/bn.v3i2.1007
Syarifudin, Akhmad. "The Influence of HR Competency and the Role of Internal Audit on the Quality of Regional Government Financial Reports with Intervening Variables of the Government Internal Control System (empirical study at the Kebumen Regency Government).Business Focus Journal, Volume 14, No 02, December 2014: 26 44.
Tuanakotta, TM ISA (International Standards on Auditing) Based Audit. Salemba Empat, Jakarta, 2014.
Wahyudi. Soft Controls "Aspects of Humanism in Internal Control Systems.” Diandra Creative, Yoagyakarta, 2018.
Wati, Kadek Desiana, Nyoman Tresna Herawati, and NKS The Influence of HR Competency, SAP Implementation, and Regional Financial Accounting Systems on the Quality of Regional Financial Reports". SI Ak Ganesha Education University Accounting Journal Undergraduate Program, 2. 2014.
Authority. Komang Agus Sadu., et al. "Factors that Influence the Quality of Buleleng Regency SKPD Government Financial Reports." Ganesha Education University Ak Undergraduate e-Journal, 2(8). 2017
Wijayanti, L (2017). The Influence of Human Resource Competency, Internal Control Systems, and Information Technology on the Quality of Regional Government Financial Reports (Empirical Study at the Regional Financial and Asset Management Revenue Service (DPPKAD) Sukoharjo Regency). Accounting Scientific Articles.1-9.
Yuliani, NL, & Agustini, RD 2016. Factors that influence the quality of regional government financial reports. NASSP Bulletin, 32(153), 256–256. https://doi.org/10.1177/019263654803215331
Downloads
Published
How to Cite
Issue
Section
Copyright (c) 2024 Syadzwana Widiasalwa, Masagus Asaari, Nazma Riska Zhafiraah
This work is licensed under a CC Attribution-ShareAlike 4.0

