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
DOI:
https://doi.org/10.58784/cfabr.116Keywords:
human resource competency, utilization of information technology, understanding of financial accounting standards, internal control system, quality of financial reports, Seventh-day Adventist Church, GMAHKAbstract
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
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
How to Cite
Issue
Section
License
Copyright (c) 2024 Larey Wahongan, Jantje J. Tinangon, Heince R. N. Wokas

This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.