Faktor Determinan Kompetensi Sumber Daya Manusia Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Dimoderasi Sistem Pengendalian Internal

Abstract

AbstrakKualitas laporan keuangan dapat dilihat melalui hasil audit. Laporan keuangan menjadi alat bagi investor untuk mengukur kinerja perusahaan yang dilakukan oleh jajaran manajemen, sehingga laporan keuangan yang disajikan harus berkualitas. Faktor-faktor yang mempengaruhi kualitas laporan keuangan adalah dengan penerapan sistem informasi akuntansi (SIA), kompetensi sumber daya manusia (SDM), dan penerapan sistem pengendalian internal (SPI) dilingkungan perusahaan atau organisasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan SIA terhadap kualitas laporan keuangan, pengaruh kompetensi SDM terhadap kualitas laporan keuangan di mana SPI sebagai variabel moderasi. Objek penelitian adalah suatu perusahaan X yang 3 tahun terakhir belum memiliki hasil opini audit Wajar Tanpa Pengecualian (WTP) dan yang dijadikan responden adalah karyawan bagian keuangan atau akuntansi sebanyak 450 orang. Hasil penelitian ini menunjukkan bahwa penerapan SIA dan kompetensi SDM berpengaruh terhadap kualitas laporan keuangan serta SPI mempengaruhi hubungan kompetensi SDM terhadap kualitas laporan keuangan. Namun SPI tidak mempengaruhi hubungan penerapan SIA terhadap kualitas laporan keuangan.Kata Kunci: Kualitas Laporan Keuangan, Kompetensi SDM, Sistem Informasi Akuntansi, Sistem Pengendalian Internal AbstractThe quality of financial reports can be seen through audit results. Financial statements are a tool for investors to measure the company's performance by management, so that the financial statements presented must be of high quality. Factors that affect the quality of financial reports are the application of accounting information systems (AIS), human resource competencies (HR), and the application of internal control systems (SPI) within the company or organization. The purpose of this study was to determine the effect of the application of AIS on the quality of financial reports, the influence of HR competence on the quality of financial reports in which SPI is the moderating variable. The object of this research is a company X which in the last 3 years has not had an unqualified audit opinion (WTP) and the respondents are employees of the finance or accounting department as many as 450 people. The results of this study indicate that the application of AIS and HR competencies affect the quality of financial reports and SPI affects the relationship between HR competencies and the quality of financial reports. However, SPI does not affect the relationship between the application of SIA to the quality of financial statements.Keywords: Quality of Financial Reports, HR Competence, Accounting Information Systems, Internal Control Systems

The Moderating Role of the Government Internal Control System on Factors Influencing the Quality of Local Government Financial Reports

“…This indicates that the government's internal control system (SPIP) which is a plan to monitor staff in the management of the local government's ability to effectively process financial information. This result supports the research of Kapriana & Agung (2020), Nuraini et al (2019), Sari & Priyadi (2020), Fauziyah (2019), and Aries & Suhartono (2021 which indicate that the human resource capacity of the government financial report quality. The result of testing indicates that the fourth hypothesis (H4) was supported.…”

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

“…This condition means that information technology is not a determining factor in the quality of financial information but is responsible for the interests of stakeholders. The finding of this study is not consistent with Rohmah et al (2020), Lestari and Dewi (2020), Aries and Suhartono (2021), Wulandari et al (2021), Safitri andEstiningrum (2022), Siallagan (2022), and Purba and Purba (2023).…”

“…Satria (2020) explains that the competency of human resources is largely determined by educational background, work experience, knowledge, skills, ethics, motives, and opportunities for achievement. Empirically, increasing human resource competence can trigger an increase in the quality of the information in financial reports (Satria, 2020;Aries & Suhartono, 2021;Wulandari et al, 2021;Rahmawati et al, 2022;Rais et al, 2022). However, Muflihah (2021) and Safitri and Estiningrum (2022) also found that there was an insignificant impact of human resource competency on the quality of financial reports.…”

Pengaruh Pengetahuan Akuntansi Dan Kinerja Karyawan Terhadap Kualitas Laporan Keuangan

“…Pemanfaatan sistem informasi akuntansi mempunyai pengaruh yang signifikan terhadap kualitas laporan keuangan (Susijuliantini, 2021). penelitian yang lain menunjukkan bahwa penerapan SIA dan kompetensi SDM berpengaruh terhadap kualitas laporan (Suhartono, 2021). Sistem yang terkomputerisasi dapat membantu mempercepat proses penyajian laporan keuangan, selain itu dapat membantu meminimalisir kesalahan-kesalahan yang dihindarkan.…”