THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES AND ACCOUNTING SYSTEMS ON REPORT QUALITY FINANCE WITH INTERNAL CONTROL AS A MODERATING VARIABLE
Abstract
The purpose of this study is to determine the direct influence of human resources (HR) and accounting systems on the quality of financial reports. The influence of human resources and accounting systems with the role of internal control as a moderating variable in the Malang Regency Government environment. This study uses a quantitative approach by distributing questionnaires to 90 respondents from 25 Regional Apparatus Organizations (OPD), two sections, two agencies, and one inspectorate directly related to the preparation of financial reports. The analysis techniques used include multiple linear regression and moderated regression analysis (MRA). The results of the study indicate that HR competency does not significantly influence the quality of financial reports. The accounting system influences the quality of financial reports. In addition, internal control does not significantly moderate the influence of human resource competency on the accounting system. Finally, internal control moderates the influence of the accounting system on the accounting system.
References
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Triono, S., & Dewi, SN (2020). The influence of internal control systems on the quality of local government financial reports. Journal of Accounting and Taxation, 21(1), 213-220.
Yuliani, NL, & Agustini, RD (2016). Factors influencing the quality of local government financial reports. Journal of Economic Business Analysis, 14(1), 56-64.
Zamzami, Z., & Gowon, M. (2021). The Influence of Human Resource Competence and Internal Control Systems on the Quality of Financial Reports with the Successful Implementation of Regional Financial Management Information Systems as an Intervening Variable: (Empirical Study in the Jambi City Regional Government). JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 6(3), 136-148
Aidah, TN, & Rahmawati, MI (2024). The Influence of Accounting Information Systems and Internal Control on the Quality of Financial Reports. Journal of Accounting Science and Research (JIRA), 13(2).
Algifari. (2017). Regression Analysis for Business and Economics. Yogyakarta: BPF
Basri, YM, & Rofika, R. (2021). Moderation of the Government Internal Control System on the Influence of Sakd, Simda, and Human Resource Competence on the Effectiveness of Regional Financial Management. Journal of Accounting, 15(1), 1-24
Dewi Anggadini, S., Bramasto, A., & Aulia, S. (2021). Quality of local government financial reports: The impact of internal control systems and regional financial accounting systems. AKURAT (Accounting Scientific Journal), 12(2).
Edison, Emron (2016). Human Resource Management. Alfabeta. Bandung
Fatimah, S. (2024). The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Regional Government Financial Reports with the Internal Control System as a Moderating Variable in the Regional Apparatus Organization of Pemalang Regency (Doctoral dissertation, UIN KH Abdurrahman Wahid Pekalongan).
Ghazali, I. (2017). Multivariate Analysis Application with SPSS Program. Semarang: UNDIP Publishing Agency.
Kansah, DD, Utaminingtyas, TH, & Fauzi, A. (2023). The Influence of Human Resource Competence and Internal Control Systems on the Quality of Regional Government Financial Reports with the Utilization of Information Technology as a Moderating Variable. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(1), 405-419.
Kaplan, R. S. (2009). Conceptual foundations of the balanced scorecard. Handbooks of management accounting research, 3, 1253-1269.
Mulyadi (2016) Accounting Systems. Jakarta: Salemba Empat
Nugroho, DH, & Robiyanto, F. (2023). Determination of the Implementation of Financial Accounting Systems with Internal Control Systems as a Moderating Variable Affecting the Quality of Regional Financial Reports. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 3(1), 46-66.
Rahman, A., & Permatasari, AA (2021). The Influence of Human Resources Competence and Regional Financial Accounting Systems on the Quality of Regional Financial Reports. Dialogue: Journal of Public Administration, 3(1), 14-22
Rahmawati, E., Sonita, S., Kholid, AWN, & Sofyani, H. (2022). Human resource competency and the quality of local government financial reports: The role of internal control systems as a mediator. Journal of Accounting and Finance Review, 12(2), 346-359.
Sabillah, A., Pebriani, RA, & Putri, AU (2024). The Effect of the Implementation of Accounting Information Systems, Internal Control Systems, and Job Suitability on the Quality of Financial Reports (Survey of Employees of PT. Bintan Cocopin Sukses Tanjung Pinang). Journal of Education and Teaching Review (JRPP), 7(2), 4902-4910.
Sabrina, M., Suwandi, M., & Suhartono, S. (2024). The Effect of the Implementation of Government Accounting Standards, Utilization of Information Technology, and Human Resource Competence on the Quality of Budget Realization Reports with the Internal Control System as a Moderating Variable. ISAFIR: Islamic Accounting and Finance Review, 5(1), 23-39.
Safitri, P., Noholo, S., & Wuryandini, AR (2023). The Influence of Human Resource Competence on the Quality of Village Financial Reports. Jambura Accounting Review, 4(2), 377-390.
Syihabudhin, SE, Dita Rachmawati, SH, Wibowo, NA, Lilik Ismawati, SE, & Hasani, HS Performance Management and Compensation. Media Nusa Creative (MNC Publishing).
Triono, S., & Dewi, SN (2020). The influence of internal control systems on the quality of local government financial reports. Journal of Accounting and Taxation, 21(1), 213-220.
Yuliani, NL, & Agustini, RD (2016). Factors influencing the quality of local government financial reports. Journal of Economic Business Analysis, 14(1), 56-64.
Zamzami, Z., & Gowon, M. (2021). The Influence of Human Resource Competence and Internal Control Systems on the Quality of Financial Reports with the Successful Implementation of Regional Financial Management Information Systems as an Intervening Variable: (Empirical Study in the Jambi City Regional Government). JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 6(3), 136-148
Published
2025-10-15
How to Cite
JANUARTY, Harumi et al.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES AND ACCOUNTING SYSTEMS ON REPORT QUALITY FINANCE WITH INTERNAL CONTROL AS A MODERATING VARIABLE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 855-864, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3470>. Date accessed: 15 may 2026.
Section
Articles
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