The Influence of Human Resources, and Internal Control on the Quality of Financial Statement: Accounting Information System as a Moderating Role

Document Type : Original Research

Authors

Accounting Department, STIE Y.A.I., Jakarta, Indonesia

Abstract

This study aims to analyze the influence of Human Resources, Internal Control on the quality of financial statement that are moderate by Accounting Information System (In Financial Bureau and equipment of the Secretariat general). This research uses primary data in distributing questionnaires to the financial who works in financial bureau and equipment of the secretariat general located in Jakarta, Indonesia. This study uses a purposive sampling method in data collection. Data obtained by collecting 120 questionnaires. 120 questionnaires or ninety four point five percent of the total distribution of questionnaires can be processed. Data were analyzed by multiple regression using SPSS. The results of the 120 respondents who answered the questionnaire showed that human resources, internal control, accounting information systems have a significant effect on the quality of financial statements either partially or simultaneously.

Keywords

References

Abdul, K. (2010). Effect of Quality of Human Resources on the Implementation of Internal Control Systems at PT. AVIA AVIAN. Thesis. Faculty of Economics, University of East Java National Development
Hanafi, M. & Halim, A. (2013). Analysis of Financial Statements (3th ed). Publishing and Printing Unit High School of Management YKPN. Yogyakarta
 Hullah, Rigel, A., Pangemanan, S., Tangkuman, S. & Budiarso, N. (2012). Effect of Human Resources and Utilization of Information Technology on Reliability of Financial Reporting on North Sulawesi Government. Journal of Accounting Research, Vol. 3 - No. 2.ISSN.2088-8899. (http://ejournal.unsrat.ac.id/ index.php/ goodwill/article/download/1046/84.pdf).
Indriasari, D. & Ertambang, N. (2008). The Influence of Capacity of Human Resources, Utilization of Information Technology and Accounting Internal Control on Information Value of Local Government Financial Reporting (Study on Palembang City Government and Ogan Illir Regency). Collection of National Symposium Papers of Accounting XI. Pontianak. (http://digilib.mercubuana.ac.id/ manager/ file-fileartikel_abstrak/Isi_Artikel_649299136533.pdf).
Munawir (2014). Financial Report Analysis, (4th ed) Liberty. Yogyakarta.
Nawawi, H. (2001). Human Resource Management for Competitive Business. (4th ed) Gadjah Mada University Press, Yogyakarta.
PP No. 24/2005 revised PP No. 71/2010 concerning Government Accounting Standards (SAP).
Riyanto, B. (2014). Basics of Corporate Spending. (4th ed). Yogyakarta: BPFE.
Sawir, A. (2015). Financial Performance Analysis and Corporate Financial Planning. Jakarta: PT Gramedia Pustaka Indonesia
Sekaran, U. & Bougie, R. (2010). Research Methods for Business: A Skill Building Approach. John Wiley & Sons, Ltd. United Kingdom.
International Journal of Management, Accounting and Economics
Volume 6, Issue 10
October 2019
Pages 761-769

Files

Share

How to cite

Statistics