Determinants of Financial Reporting Quality in Islamic Cooperatives: The Role of Human Resource Competency, Accounting Information Systems, and Internal Control

Afiq Raihan Habibie; Julia Noermawati Eka Satyarini, S.E., M.S.I; Dr. Miftakhul Khasanah, S.TP., M.S.I; Aqidah Asri Suwarsi, S.E.I., M.E.I

doi:10.63922/ijebir.v5i03.3935

Afiq Raihan Habibie Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Yogyakarta 55183, Indonesia.
Julia Noermawati Eka Satyarini, S.E., M.S.I Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Yogyakarta 55183, Indonesia.
Dr. Miftakhul Khasanah, S.TP., M.S.I Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Yogyakarta 55183, Indonesia.
Aqidah Asri Suwarsi, S.E.I., M.E.I Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Jl. Brawijaya, Tamantirto, Kasihan, Bantul, Yogyakarta 55183, Indonesia.

DOI: https://doi.org/10.63922/ijebir.v5i03.3935

Keywords: Keywords: Accounting Information Systems, Financial Statement Quality, Human Resource Quality, Internal Control Systems, Islamic Cooperatives.

Abstract

Islamic cooperatives play an important role in supporting community economic development through sharia-based financial practices. However, many Islamic cooperatives still face challenges in producing high-quality financial statements due to limitations in human resource competencies, accounting information systems, and internal control systems. Therefore, this study aims to examine the influence of human resource quality, accounting information systems, and internal control systems on the quality of financial statements of Islamic cooperatives in Magelang Regency. This study employed a quantitative approach using a survey method. The population consisted of financial division staff of Islamic cooperatives in Magelang Regency. Using purposive sampling, 45 respondents from 11 Islamic cooperatives were selected based on predetermined criteria. Data were collected through questionnaires distributed via Google Forms and analyzed using multiple linear regression analysis with the assistance of SPSS software. Instrument validity and reliability tests, as well as classical assumption tests, were conducted prior to hypothesis testing. The results revealed that human resource quality does not significantly affect financial statement quality. In contrast, accounting information systems and internal control systems positively and significantly affect the quality of financial statements. These findings indicate that the quality of financial reporting in Islamic cooperatives is more strongly influenced by the effectiveness of accounting technology and internal governance mechanisms than by human resource quality alone. The study concludes that strengthening accounting information systems and internal control practices is essential to improving transparency, accountability, and reliability in Islamic cooperative financial reporting.

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