Influence of The Quality of Human Resources And Use of Information Technology Towards Quality Financial Statements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province

Karolina Indah; Ardi Paminto; Irwansyah

doi:10.38035/dijefa.v5i3.2932

Authors

Karolina Indah Universitas Mulawarman, Samarinda, Indonesia
Ardi Paminto Universitas Mulawarman, Samarinda, Indonesia
Irwansyah Universitas Mulawarman, Samarinda, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v5i3.2932

Keywords:

Quality of Human Resources, Utilization of Information Technology, Quality of Financial Reports, Accounting Information Systems

Abstract

This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the quality of financial reports, the influence of accounting information systems on the quality of financial reports, the influence of the quality of human resources on the quality of financial reports mediated by accounting information systems and to test the influence utilization of information technology on the quality of financial reports mediated by the accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study was 40 employees of the finance section of the DPRD Secretariat of East Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square (PLS). The results of the research show that the quality of human resources has a significant influence on the quality of financial reports with a p-value of 0.000 < 0.05, the use of information technology has a significant influence on the quality of financial reports with a p-value of 0.022 < 0.05, the system Accounting information has a significant influence on the quality of financial reports with a p-value of 0.031 < 0.05, and the quality of human resources has a significant influence on the quality of financial reports moderated by the accounting information system with a p-value of 0.0026 < 0, 05 and the use of information technology has a significant influence on the quality of financial reports, moderated by the accounting information system with a p-value of 0.042 < 0.05.

References

Abdillah, Willy. 2014. Motivation and Consequence of Individual’s Involment In Social Network Sites: A Study Of Social Computing Of Inter Collectivist Indualist Cultural Value. Journal oflndonesian Economy and Business. Volume 27 Number 2 May 2012.

Alif Kharisma Elmas. 2018. The Influence of Human Resources, Use of Information Technology, and Understanding of Accrual-Based Accounting on the Quality of Financial Reports. Indonesian Journal of Law and Economics Review. Vol 1 No 4 (2018): August. DOI: https://doi.org/10.21070/ijler.v2i2.87.

Anjani, Putu Widya., and Wirawati, Ni Gusti Putu. 2018. The Influence of Age, Work Experience, Education Level, and Task Complexity on the Effectiveness of Accounting Information System Users. Udayana University Accounting E-Journal. Vol.22. No. 3. ISSN: 2302-8556.

Braam, Geert. 2014. Conceptually-Based Financial Reporting Quality Assessment. An Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports. NiCe Working Paper, Institute for Management Research Radboud: University Nijmegen. Desmiyawati. 2014. Factors That Influence the Reliability and Timeliness of Financial Reporting (Empirical Study on SKPD Riau Regional Government). Accounting Journal, Vol. 2, no. 2, ISSN 2337-4314.

Donaldson, L., dan Davis, J. H. 1991. Stewardship Theory Or Agency Theory: CEO Governance And Shareholder Returns. Australian Journal Of Management, 16: 49-64.

Donaldson, L., dan Davis, J.H. 1989. CEO Governance And Shareholder Returns: Agency Theory Or Stewardship Theory. Paper Presented At The Annual Meeting Of The Academy Of Management, Washington, DC.

Ghazali, Imam. 2020. Multivariate Analysis Using the IBM SPSS 19 program. 7th Edition. Semarang: Diponegoro University Publishing Agency.

Hanafi, Mamduh M and Halim, Abdul. 2016. Analysis of Financial Statements. Fifth Edition. Yogyakarta: UPP STIM YKPN.

Indonesian Accountants Association. 2012. Financial Accounting Standards for Entities Without Public Accountability. Jakarta: Indonesian Accounting Association.

Indriasih, D. 2014. The Effect of Government Apparatus Competence and the effectiveness of Government Internal Control Toward the Quality of Financial Reporting in Local Goverment. Research Journal of Finance and Accounting. Vol.5, No.20 ISSN 2222-2847.

International Accounting Standard Board Committee Foundation. 2010. IFRS. International Accounting Reporting Standards. IASB, United Kingdom.

Iskandar Muda, Deni Yuwilia Wardani, , Erlina Azhar Maksum, Ade Fatma Lubis, Rina Bukit, Dan Erwin Abu Bakar. 2017. The Influence Of Human Resources Competency And The Use Of Information Technology On The Quality Of Local Government Financial Report With Regional Accounting System As An Intervening Journal of Theoretical and Applied Information Technology. Vol.95. No 20.

Jensen dan Meckling, 1976. The Theory Of The Firm: Manajerial Behavior Agency Cost and Ownership Strycture. Jurnal Of Financial anda Economics, 3,305-360.

Journalist, Tedy and Supomo, Bambang. (2002), The Influence of Technological Task Suitability Factors and the Use of Information Technology on the Performance of Public Accountants, Accounting Research Journal, Indonesia, Vol.5 No 2.

Kartika., Hans., Sinaga, Rosita Uli., Syamsul, Merliyan., and Siregar, Sylvia Veronica. 2016. Financial Accounting Based on IFRS-Based SAK. 2nd Edition. Jakarta: Salemba Empa

Kieso, E, Donald, Jerry J, Weygandt and Teery D. Warfield. 2017. Intermediate Accounting, Edition 12. Jakarta: Erlangga

Komarasari, W. 2016. The Influence of Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control on the Reliability of Regional Financial Reporting (In the SKPD of Bantul Regency, Accounting and Finance Section). UPY Repository.

Kurniawan, Sutoto, Indar. 2016. Determinants of the quality of local government financial reports. Journal of Economics and Management, Volume 13, No. 1.

Mahaputra, Rama. 2014. Analysis of Factors Affecting the Quality of Regional Government Financial Report Information. Accounting Journal, Vol. 8, No. 2.

Martini, Dwi, et al. 2017. Intermediate Financial Accounting Based on PSAK. Jakarta: Salemba Empat.

McKeown,J.R., Jane F.Mutchler, and W. Hopwood. 1991. Toward an Explanation of Auditor Failure to Modify the Audit Reports of Bankrupt Companies. Auditing: A Journal of Practice and Theory. Supplement: 1-13.

Mirnayanti. 2013. The Influence of Human Resource Capacity, Use of Information Technology, and Internal Control on the Value of Regional Government Financial Reporting Information (In the Regional Government of Majene Regency, West Sulawesi). Thesis. Faculty of Economics, Hasanudin University. Downloaded from (http://repository.unha s.ac.id.

Morgan, G, Edward, S, and Mikhail. 1996. Clinical Anesthesiology. New York: MC Graw Hill

Nurillah and Muid. 2014. The Influence of Human Resource Competency, Implementation of Regional Financial Accounting Systems (SKAD), Utilization of Information Technology and Internal Control Systems on the Quality of Regional Government Financial Reports. (Empirical Study on Depok City SKPD). Accounting Journal, Volume 3 Number.2 2014.

Padli 2017. Analysis of the Implementation of the Government's Internal Control System (INTERNP CONTROL SYSTEM) at Dr. Regional General Hospital. M. Yunus . Master of Management Study Program Thesis. Not Published.

Rules Minister of Finance of the Republic of Indonesia Number 217/ PMK.05/2015 concerning Statement of Accrual-Based Government Accounting Standards Number 13 concerning Presentation of Public Service Agency Financial Reports.

Government Regulation Number 24 of 2005 became Government Regulation Number 71 of 2010 concerning Government Accounting Standards.

Government Regulation Number 56 of 2005 concerning Information Systems Regional Finance.

Republic of Indonesia Government Regulation Number 60 of 2008. Government Internal Control System.

Republic of Indonesia Government Regulation Number 71 of 2010. Government Accounting Standards.

Minister of Home Affairs Regulation No. 59 of 2009 concerning Management Guidelines Regional Finance.

Rahmadani, Febrianto, Rais. 2017. The Influence of Education Level, Experience, Social Factors and Accounting Knowledge on the Use of Notes to Financial Reports (CALK) by Users of Regional Government Financial Reports. Publication Manuscript of the Faculty of Economics and Islamic Business, Surakarta State Islamic Institute.

Rudianto. 2016. Introduction to accounting. 4th Edition. Jakarta: Publisher Erlangga.

Sudiarianti, Ni Made. 2015. The Influence of Human Resource Competency on the Implementation of Government Internal Control Systems and Government Accounting Standards and the Implications for the Quality of Regional Government Financial Reports. 18th National Accounting Symposium. University of North Sumatra, Medan. 16-19 September 2015

Setyowati, Isthika, Pratiwi Endah. 2016. Competency-Based HR Development: Solutions to Improve Organizational Performance. PT. King. Grafindo Persada. Jakarta.

Sudarmanto, 2016. HR Performance and Competency Development, Edition 3. Yogyakarta: Student Library.

Sugiyono. 2014. Management Research Methods. Bandung: Alphabeta.

Slyke, Van. 2006. Agents or Stewards: Using Theory to Understand the Government- Nonprofit Social Service Contracting Relationship. Journal of Public Administration Research and Theory, No. 17.

Suwardjono. 2016. Accounting Theory: Financial Reporting Engineering. Yogyakarta: BPFE

Law Number 17 of 2003 concerning State Finance.

Law Number 32 of 2004 of 2004 concerning Regional Government.

Wahyono, Teguh. 2004. Information Systems Basic Concepts, Analysis, Design and Implementation. Yogyakarta: Graha Ilmu.

Williams dan Sawyer. 2003. Using Information Technology: A Practical Introduction to Computers and Communications. London: Career Education

Yendrawati, Reni. 2013. The Influence of Internal Control Systems and Human Resource Capacity on the Quality of Financial Report Information with External Factors as Moderating Variables. AAI Journal Vol. 17 No.2 Yogyakarta Islamic University.

Yuliani and Rahmawati Dwi Agustini. 2016. Factors Affecting the Quality of Regional Government Financial Reports. Journal of Business and Economics Volume 14, No. 1.

Wungow, John Fiesgrald., Lambey, Linda., Pontoh, Winston. 2013. The Influence of Education Level, Years of Work, Training and Position on the Quality of South Minahasa Regency Government Financial Reports. Journal of Accounting, Vol. 1, No. 1.