The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union

Authors

  • Larey Wahongan Sam Ratulangi University
  • Jantje J. Tinangon Sam Ratulangi University
  • Heince R. N. Wokas Sam Ratulangi University

DOI:

https://doi.org/10.58784/cfabr.116

Keywords:

human resource competency, utilization of information technology, understanding of financial accounting standards, internal control system, quality of financial reports, Seventh-day Adventist Church, GMAHK

Abstract

This study aims to examine the effect of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system. This study uses primary data with 104 employees of the finance department at the Seventh-day Adventist Church (GMAHK) of the Eastern Indonesian Conference Union as respondents. This study uses path analysis for hypothesis testing. The findings show that human resource competence, understanding of accounting standards, and internal control systems have direct effect on quality of financial reports. In addition, the findings also show that human resource competence and a good understanding of accounting standards directly effect on the internal control system. In an indirect relationship, human resource competence and understanding of accounting standards are able to synergize with an effective internal control system in presenting quality financial reports. The findings of this study also indicate that information technology in GMAHK does not have a significant role in determining the quality of financial reports. The findings suggest that GMAHK needs to develop staff training, especially in mastering new information technology applications to ensure the continued quality of financial reports.

Downloads

Download data is not yet available.

References

Adebayo, A. O., Obisesan, S. O., & Akinola, A. O. (2021). Influence of information technology on internal control systems in tertiary institutions in Osun State, Nigeria. Advanced International Journal of Banking, Accounting and Finance, 3(7), 92-103. DOI: 10.35631/AIJBAF.37008

Alfadhael, S. A., & Jarraya, B. (2021). Earnings management and its applications in Saudi Arabia context: Conceptual framework and literature review. Accounting, 7, 993-1008. DOI: 10.5267/j.ac.2021.3.009

Amani, T., Vidiyastutik, E. D., & Hudzafidah, K. (2018). Dampak teknologi informasi terhadap audit internal. UNEJ E-Proceeding, 58-66. https://jurnal.unej.ac.id/index.php/prosiding/article/view/6672

Aries, M. P. S., & Suhartono, E. (2021). Faktor determinan kompetensi sumber daya manusia dan sistem informasi akuntansi terhadap kualitas laporan keuangan dengan dimoderasi sistem pengendalian internal. Jurnal Ilmiah Infokam, 17(2), 73-86. DOI: 10.53845/infokam.v17i2.295

Chong, V. K., (1996). Management accounting systems, task uncertainty and managerial performance: A research note. Accounting, Organizations and Society, 21(5), 415-421. DOI: 10.1016/0361-3682(95)00045-3

Costa, M., Lisboa, I., & Gameiro, A. (2022). Is the financial report quality important in the default prediction? SME Portuguese construction sector evidence. Risks, 10(5), 98-119. DOI: 10.3390/risks10050098

Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review, 14(1), 57-74. DOI: 10.2307/258191

Firmansyah, A., Yuniar, M. R. & Arfiansyah, Z. (2022). Kualitas laporan keuangan di Indonesia: Transparansi informasi keuangan dan karakateristik pemerintah daerah. Jurnal Anggaran dan Keuangan Negara Indonesia, 4(2), 181-197. DOI: 10.33827/akurasi2022.vol4.iss2.art180

Fischer, P. E., & Verrecchia, R. E. (2000). Reporting bias. The Accounting Review, 75(2), 229-245. DOI: 10.2308/accr.2000.75.2.229

Guidry, F., Leone, A. J., & Rock, S. (1999). Earnings-based bonus plans and earnings management by business-unit managers. Journal of Accounting and Economics, 26(1-3), 113-142. DOI: 10.1016/S0165-4101(98)00037-8

Handayani, U. T., Siregar, S. V., & Tresnaningsih, E. (2016). Kualitas pelaporan keuangan, mekanisme governance, dan efisiensi investasi. Jurnal Akuntansi Multiparadigma, 7(2), 270-287. DOI: 10.18202/jamal.2016.08.7021

Hayadi, N., & Rosini, I. (2019). Pengaruh pemahaman standar akuntansi pemerintahan dan pengawasan keuangan daerah terhadap kualitas laporan keuangan (Studi kasus pada Kota Administrasi Jakarta Barat). Proseding Seminar Nasional Akuntansi, 2(1), 99-108. https://openjournal.unpam.ac.id/index.php/SNU/article/view/2487

Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1-3), 85-107. DOI: 10.1016/0165-4101(85)90029-1

Healy, P. M., & Palepu, K. G. (1993). The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons, 7(1), 1-11

Huynh, Q. L. (2019). Reputation to the vicious circle of earnings quality and financial performance. Economics and Sociology, 12(2), 361-375. DOI: 10.14254/2071-789X.2019/12-2/22

Kisno & Istianingsih. (2016). Detection earnings management by deferred tax expense and firm characteristic. Jurnal Riset Akuntasi Terpadu, 9(1), 139-145. DOI: 10.35448/jrat.v9i1.4293

Kurniawan, I. S. (2016). Determinan kualitas laporan keuangan pemerintah daerah. KINERJA: Jurnal Ekonomi dan Manajemen. 13(1), 47-58. https://journal.feb.unmul.ac.id/index.php/KINERJA/article/view/362

Kusumawardani, N. F., & Dewi, R. R. (2016). Motivasi bonus, pajak, dan utang dalam tindakan manajemen laba (Studi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015). Media Riset Akuntansi, Auditing & Informasi, 16(1), 79-90. DOI: 10.25105/mraai.v16i1.2072

Lestari, N. L. W. T., & Dewi, N. N. S. R. T. (2020). Pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi dan sistem pengendalian intern terhadap kualitas laporan keuangan. KRISNA: Kumpulan Riset Akuntansi, 11(2), 170-178. https://www.ejournal.warmadewa.ac.id/index.php/krisna/article/view/1435

Maruta, H. (2016). Pengendalian internal dalam sistem informasi akuntansi. Iqtishaduna: Jurnal Ilmiah Ekonomi Kita, 5(1), 16-28. https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/75

Monteiro, A. P., Cepêda, C., & Silva, A. (2021). Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese's certified accountants. Accounting, 7(6), 1395-1406. DOI: 10.5267/j.ac.2021.3.025

Muflihah. (2021). Analisis faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah. Jambura Accounting Review, 2(1). 76-86. DOI: 10.37905/jar.v2i1.29

Pagalung, G., & Sudibdyo, B. (2012). The determinant factors of earnings quality and economic consequences. EKUITAS: Jurnal Ekonomi dan Keuangan, 16(1), 104-122. DOI: 10.24034/j25485024.y2012.v16.i1.150

Pakpahan, Y. E. (2020). Pengaruh kualitas laporan keuangan terhadap kinerja usaha UMKM. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 17(2), 261-269. https://journal.feb.unmul.ac.id/index.php/AKUNTABEL/article/view/8222

Purba, S., & Purba, R. (2023). Determinasi dalam kualitas laporan keuangan pemerintah daerah. Jurnal Akuntansi Trisakti, 10(1), 137-152. DOI: 10.25105/jat.v10i1.15264

Puspitaningtyas, Z. (2010). Manfaat informasi akuntansi untuk memprediksi risiko investasi saham berdasarkan pendekatan decision usefulness. Jurnal Akuntansi Multiparadigma, 1(3), 457-478. DOI: 10.18202/jamal.2010.12.7105

Rahmawati, E., Sonita, S., Kholid, A. W. N., & Sofyani, H. (2022). Kompetensi sumber daya manusia dan kualitas laporan keuangan pemerintah daerah: Peran sistem pengendalian internal sebagai pemediasi. Jurnal Reviu Akuntansi dan Keuangan, 12(2), 346-359. DOI: 10.22219/jrak.v12i2.21791

Rais, M., Oemar, F., Seswandi, A., & Wahyuni, S. (2022). Pengaruh kompetensi sumber daya manusia di mediasi sistem pengendalian internal terhadap kinerja keuangan daerah. Sains Akuntansi dan Keuangan 1(1), 27-36. DOI: 10.55356/sak.v1i1.8

Rohmah, L., Askandar, N. S., & Sari, A. F. K. (2020). Pengaruh pemahaman standar akuntansi pemerintah, pemanfaatan sistem informasi akuntansi keuangan daerah dan sistem pengendalian internal terhadap kualitas laporan keuangan Pemerintah Daerah Kota Malang. eJurnal Ilmiah Riset Akuntansi, 9(5), 45-51. https://jim.unisma.ac.id/index.php/jra/article/view/8286

Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting Information Systems, 15th Edition. Essex: Pearson Education Limited

Safitri, N. N., & Estiningrum, S. D. (2022). Pengaruh variabel internal UMKM terhadap kualitas laporan keuangan. Owner: Riset dan Jurnal Akuntansi, 6(2), 1450-1463. DOI: 10.33395/owner.v6i2.813

Samuelson, W., & Marks, S. G. (2003). Managerial Economics, 4th Edition. New York: John Wiley & Sons, Inc.

Satria, C. (2020). Pengaruh kapasitas sumber daya manusia dan pengendalian intern secara parsial terhadap nilai informasi pelaporan keuangan kabupaten/ kota di Pemerintah Provinsi Sumatera Selatan. Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah, 5(2), 61-90. DOI: 10.36908/esha.v5i2.125

Scott, W. R. (2015). Financial Accounting Theory, 7th Edition. Ontario: Pearson Canada Inc.

Siallagan, H. (2022). Pengaruh pemahaman standar akuntansi pemerintahan dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan: Studi empiris pada Pemerintah Kota Sibolga. Akuntabilitas, 16(2), 243-256. DOI: 10.29259/ja.v16i2.17679

Simamora, A. J. (2019). Earnings management and future earnings. Jurnal Akuntansi dan Keuangan Indonesia, 16(2), 141-164. https://scholarhub.ui.ac.id/jaki/vol16/iss2/2

Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. New Jersey: Printice-Hall International Inc.

Wulandari, A., Mahmud, & Ramadhan, M. S. (2021). Analisis determinan yang mempengaruhi kualitas laporan keuangan (Studi pada BPKAD Kabupaten Dompu). Jurnal Pendidikan Tambusai, 5(1), 989-998. https://jptam.org/index.php/jptam/article/view/1062

Published

2024-04-10

How to Cite

Wahongan, L., Tinangon, J. J., & Wokas, H. R. N. (2024). The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union. The Contrarian : Finance, Accounting, and Business Research, 3(1), 1–13. https://doi.org/10.58784/cfabr.116

Issue

Section

Articles