PENGARUH SISTEM INFORMASI AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA BALAI PEMASYARAKATAN KELAS IIA KOTA KUPANG
DOI:
https://doi.org/10.71282/jurmie.v3i10.2647Keywords:
Accounting Information Systems; Human Resource Competence; Internal Control; Financial Reporting Quality.Abstract
This study examines the effects of accounting information systems, human resource competence, and internal control on financial reporting quality at the Class IIA Correctional Center in Kupang. A quantitative descriptive-associative approach was applied to 42 employees involved in financial administration and reporting. Data were collected through questionnaires, interviews, observations, and documentation and analyzed using multiple linear regression in SPSS. Accounting information systems (t = 2.575; p = 0.014), human resource competence (t = 2.335; p = 0.025), and internal control (t = 2.483; p = 0.018) were each positively and significantly associated with financial reporting quality. The joint model was significant (F = 32.064; p < 0.001), with R² = 0.717. These findings underscore the importance of combining reliable accounting systems, capable personnel, and effective controls to improve public-sector financial reporting. The single-institution design limits generalization.
Downloads
References
Atharrizka, N., Nurjanah, Y., & Andrianto, T. (2021). Pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Informatika Kesatuan, 1(2), 107–118.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control—Integrated Framework: Executive Summary. COSO.
Hitawasana, P. J., & Dewi, L. G. K. (2023). Pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, sistem informasi akuntansi, dan sistem pengendalian internal terhadap kualitas laporan keuangan koperasi di Kecamatan Buleleng. Vokasi: Jurnal Riset Akuntansi, 12(3), 57–68.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kamandita, A. Z., & Suwandi. (2025). Pengaruh penerapan sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan dengan kompetensi sumber daya manusia sebagai variabel moderasi. Jurnal Riset Akuntansi, 3(1), 80–106.
Mardiasmo. (2018). Akuntansi Sektor Publik. Andi.
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems (14th ed.).
Setiawati, A., & Hariyono, A. (2025). Pengaruh sistem informasi akuntansi, kompetensi sumber daya manusia dan pengendalian intern terhadap kualitas laporan keuangan. Jurnal Riset Akuntansi, 3(1), 225–240.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jandry P. Z Ratukadja (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
