Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts

Purpose- The factor that can encourage cooperatives to become better is good quality financial reports. The quality of financial reports is the extent to which the financial reports presented show correct and honest information. The quality of financial reports is useful as a basis for making economic decisions for interested parties. This research aims to determine the influence of education level, understanding of accounting, internal control systems, coaching methods, and information technology on the quality of cooperative financial reports in Ogan Komering Ilir Regency, South Sumatra. Methodology- This type of research is quantitative research. Data obtained through a survey of the Management and Management of the Maju Jaya Cooperative, Mekar Abadi Mandiri Cooperative, Sido Makmur Cooperative, Tanjung Gading Cooperative, and Senuling Jaya Cooperative. The data analysis techniques used are Validity Test, Reliability Test, Multiple Linear Regression Test and Hypothesis Test. Findings- The results of the research show that the level of education, understanding of accounting, use of information technology, internal control structure, and cooperative management influence the quality of cooperative financial reports in OKI Regency. Conclusion- Based on the results of analysis and testing regarding the influence of education level, understanding of accounting, use of information technology, internal control, and cooperative management on the quality of cooperative financial reports in OKI district, it can be concluded that all the factors mentioned above have positive effects on the quality of cooperative financial reports. Keywords: Education level, internal control systems, use of information technology, quality of financial reports

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.

The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.

This study aims to test, analyze and provide empirical evidence of the effect of the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system on the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra. Research respondents are the Head of the Sub-Division of Finance, Revenue Treasurer, and Expenditure Treasurer of Regional Apparatus Organizations, as many as 126 respondents. This study uses primary data. Analysis of the data used is Partial Least Squares (PLS) with Smart PLS 3.0 software program. The results showed that the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system positively affected the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra. Keywords: Quality of Human Resources, Organizational Commitment, Utilization of Information Technology, Government Internal Control Systems, Quality of Financial Reports.

The study entitled "The Influence of the Quality of Human Resource, Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports in Manufacturing Industry Companies" aims to determine the effect of the quality of human resources, utilization of information technology and internal control systems on the quality of financial reports in manufacturing companies located in DKI Jakarta. The approach used in this research is a quantitative approach. The type of data used in this research is primary data. Questionnaires were delivered to 110 employees of manufacturing industry companies who work in the fields of accounting, finance and audit. A total of 110 questionnaires were again filled in completely and appropriately so they could be processed. The data collected was processed using the SPSS software program. The quality of the data collected was measured using validity and reliability tests. Meanwhile, for the classical assumption test, the normality test is used. The statistical methods used to test the hypothesis are the T test, multiple linear regression analysis, and the F test. The results of the research show that the quality of human resources, use of information technology and internal control systems have a positive influence on the quality of financial reports.

The study entitled "The Influence of the Quality of Human Resource, Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports in Manufacturing Industry Companies" aims to determine the effect of the quality of human resources, utilization of information technology and internal control systems on the quality of financial reports in manufacturing companies located in DKI Jakarta. The approach used in this research is a quantitative approach. The type of data used in this research is primary data. Questionnaires were delivered to 110 employees of manufacturing industry companies who work in the fields of accounting, finance and audit. A total of 110 questionnaires were again filled in completely and appropriately so they could be processed. The data collected was processed using the SPSS software program. The quality of the data collected was measured using validity and reliability tests. Meanwhile, for the classical assumption test, the normality test is used. The statistical methods used to test the hypothesis are the T test, multiple linear regression analysis, and the F test. The results of the research show that the quality of human resources, use of information technology and internal control systems have a positive influence on the quality of financial reports.

This study aims to determine the effect of human resource quality, utilization of information technology, internal control systems and application of government accounting standards on the quality of financial reports of regional apparatus organizations (OPD) in West Lombok Regency. This type of research is associative. The sampling technique used in this study is the purposive sampling technique. The research sample was 96 financial employees in 32 OPDs in West Lombok Regency. The analysis method used in this study is the multiple linear analysis method. The test results show that partially the quality of human resources, utilization of information technology and internal control systems do not have a significant effect on the quality of financial reports, while the variable of application of government accounting standards has a significant effect on the quality of financial reports of OPDs in West Lombok Regency. The influence of human resource quality variables, utilization of information technology, internal control systems and implementation of government accounting standards (independent variables) in contributing to the quality of financial reports (dependent variables) is 14% while the remaining 86% is the contribution of other variables not included in this study.

Marine and Fishery Resources (MFR) Belawan station is a sub-section in the MFR Directorate General's Financial Report. Many factors affect the quality of financial reports, including human resource competence, managerial control, the role of internal auditors, internal control systems, and information technology. The present study is quantitatively aimed at analyzing the influence of human resource competence, managerial control, the role of internal auditors, internal control systems, and the use of information technology on the quality of financial reports. This study included all the MFR Belawan Surveillance Station employees and 120 research samples. Data analysis using Smart PLS. The research results show that competence, the role of internal audit, internal control systems, and information technology significantly affect the quality of financial reports. Meanwhile, managerial control does not affect the quality of financial reports. Based on the results of the moderation test, organizational commitment can moderate the influence of HR competence and information technology utilization on the quality of financial reports. However, organizational commitment cannot moderate the effect of managerial control, the role of internal audit, and internal control systems on the quality of financial reports. Keywords: human resource competence, managerial control, role of internal auditor, internal control system, utilization of information technology, quality of financial reports

This study aims to determine the effect of the utilization of information technology and internal control systems on the quality of financial reports and to determine the role of human resource competence in moderating the relationship between the utilization of information technology and internal control systems on the quality of financial reports at the Village Credit Institution (LPD) in Penebel District. The population in this study were 50 LPDs in Penebel District with 140 respondents consisting of the Head of the LPD and the LPD Internal Supervisory Board. The sampling technique used in this study is saturated sampling technique so that the entire population is used as a sample, namely the sample obtained in this study was 140 respondents. The data analysis technique used in this research is Descriptive Statistical Test and Partial Least Square (PLS) analysis. The results of this study indicate that the utilization of information technology has a negative and insignificant effect on the quality of financial reports, while the internal control system has a positive and significant effect on the quality of financial reports and the interaction of human resource competence with the utilization of information technology has a positive and insignificant effect on the quality of financial statements and the interaction of human resource competence with the internal control system has a negative and insignificant effect on the quality of financial reports.

This study aims to describe the influence of human resource quality, technology utilization, SPI (Service Performance Indicator), financial report quality, and Company performance, analyzing the influence of human resource quality on company performance, analyzing the influence of IT utilization on company performance, analyzing the influence of SPI on company performance, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, analyzing the influence of SPI on financial report quality, analyzing the influence of company performance on financial report quality, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, and analyzing the influence of SPI on financial report quality of rural banks (BPR) in Probolinggo regency. The sample in this study consists of 110 individuals taken using purposive sampling technique. The analysis technique used path analysis. The results show that Human Resource Quality significantly affects financial report quality. IT utilization significantly affects financial report quality. SPI significantly affects financial report quality. Human Resource Quality affects Company performance. IT utilization affects company performance. SPI affects company performance. Financial report quality affects company performance. Human Resource Quality influences the financial report quality of BPR companies in Probolinggo Regency through financial report quality. IT utilization affects the financial report quality of BPR companies in Probolinggo Regency through company performance. SPI influences the financial report quality of BPR in Probolinggo Regency through financial report performance.

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.

The purpose of this study is to determine whether the internal control system has an effect on the internal environment through the quality of financial reports. To find out whether the quality of human resources has an effect on the internal environment through the quality of financial reports. Small populations such as 100 or less than 100 should all be used as samples. This technique is known as the census technique. Thus, the number of samples in this study were 38 employees at PDAM Tirtandi Medan. The conclusions of this study are: The internal control system for the internal environment through the quality of financial reports is 0.064, with a T statistic value of 0.559 (<2,028) and a significance value (p-values) of 0.576 (> 0.05). hypothesis (H6) in this study was rejected. This shows that internal factors, for example: advances in information technology, changes in reporting standards, changes in government regulations with good internal controls can help employees to work more enthusiastically to prepare financial reports as well as possible, so that the quality of financial reports can be improved. The quality of human resources on the internal environment through the Quality of Financial Reports is 0.357, with a T Statistic value of 2.770 (> 2,028) and a significance value (p-values) of 0.006 (< 0.05). Thus, the seventh hypothesis (H7) in this study is accepted. With the recruitment of employees in accordance with their fields and holding training, it will create the readiness of these human resources to face the development of rapidly increasing internal dynamics and produce good quality financial reports.

The autonomy policy has urged local governments in Indonesia to have better governance to support local finance management. Local governments are demanded to present quality financial reports—this has been such a challenge for many local governments. This study aimed to analyze the effect of an effective internal control system and utilization of information technology on the quality of local government financial reports, moderated by human resource competence. The study’s population and samples were the heads and treasury of the financial department from all work units in Grobogan Regency, Central Jawa. Samples were chosen through a purposive sampling method. Data from 98 respondents were analyzed using SPSS Version 25.0. Data collected were the primary data from questionnaires. Items in the questionnaire were presented using the Likert Scale with five provided alternatives. Data were analyzed using descriptive statistic methods and regression analysis for the moderation effect with absolute difference tests. Findings showed that the effectiveness of the internal control system and the utilization of information technology partially had a positive and significant effect on the quality of local government financial reports. Hypothesis testing confirmed that human resource competence strengthened the effect of utilization of information technology on the quality of local government financial reports, yet weakened the effect of the internal control system on the quality of local government financial reports. Keywords: Financial Reports, Internal Control Systems, Information Technology, Human Resources.

This research aims to determine the influence of human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology on the quality of local government financial reports. The research was conducted at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province using a quantitative descriptive approach method. The population in this study were all employees at BKAD North Sumatra Province with a sample of 50 people. Data collection was carried out by distributing questionnaires to respondents. Data analysis used multiple linear regression with the help of SPSS software. The research results show that simultaneously, human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology have a significant effect on the quality of local government financial reports. However, partially, only the government's internal control system and the use of information technology have a significant effect, while human resource competence and the application of government accounting standards do not have a significant effect. These findings underscore the importance of strengthening the internal control system to reduce the risk of material errors in financial reports, as well as the effective use of information technology to increase the accuracy and timeliness of reporting. Although human resource competency and the implementation of government accounting standards did not have a significant influence in this research, these results may be influenced by contextual factors such as the level of training and employee understanding of Government Accounting Standards in BKAD North Sumatra Province. The implication of this research is the need for continuous efforts to improve the quality of regional government financial reports through strengthening internal control systems, optimal use of information technology, and increasing human resource competency through training and socialization of effective government accounting standards. Further research can be conducted by expanding the sample scope and considering other factors that might influence the quality of local government financial reports.

This research aims to determine the influence of human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology on the quality of local government financial reports. The research was conducted at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province using a quantitative descriptive approach method. The population in this study were all employees at BKAD North Sumatra Province with a sample of 50 people. Data collection was carried out by distributing questionnaires to respondents. Data analysis used multiple linear regression with the help of SPSS software. The research results show that simultaneously, human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology have a significant effect on the quality of local government financial reports. However, partially, only the government's internal control system and the use of information technology have a significant effect, while human resource competence and the application of government accounting standards do not have a significant effect. These findings underscore the importance of strengthening the internal control system to reduce the risk of material errors in financial reports, as well as the effective use of information technology to increase the accuracy and timeliness of reporting. Although human resource competency and the implementation of government accounting standards did not have a significant influence in this research, these results may be influenced by contextual factors such as the level of training and employee understanding of Government Accounting Standards in BKAD North Sumatra Province. The implication of this research is the need for continuous efforts to improve the quality of regional government financial reports through strengthening internal control systems, optimal use of information technology, and increasing human resource competency through training and socialization of effective government accounting standards. Further research can be conducted by expanding the sample scope and considering other factors that might influence the quality of local government financial reports.