THE The Role Of Internal Control Systems In Mediating The Effect Of Human Resource Competence And Information Technology Utilization On The Quality Of Financial Statements

Desy Anggraini; Wirmie Eka Putra; Yuliusman

doi:10.63922/ijebir.v5i04.4311

Desy Anggraini Accounting Study Program, Faculty of Economics and Business, Jambi University
Wirmie Eka Putra Accounting Study Program, Faculty of Economics and Business, Jambi University
Yuliusman Accounting Study Program, Faculty of Economics and Business, Jambi University

DOI: https://doi.org/10.63922/ijebir.v5i04.4311

Keywords: Human Resource Competence, Information Technology Utilization, Financial Statement Quality, and Internal Control System

Abstract

Financial statement quality is one of the key indicators in achieving accountability and transparency in public sector financial management. This study aims to analyze the effect of human resource competence and information technology utilization on the quality of financial statements, with the internal control system acting as a mediating variable at the Jambi Provincial Forestry Office. The study was motivated by various issues related to the competence of government personnel, the optimization of information technology utilization, and the effectiveness of internal control systems, all of which may influence the quality of financial statements.This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 50 respondents who were directly involved in financial management and reporting activities. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results indicate that human resource competence has a positive and significant effect on both financial statement quality and internal control systems. Information technology utilization has a positive and significant effect on internal control systems but does not have a significant direct effect on financial statement quality. Furthermore, internal control systems have a positive and significant effect on financial statement quality and are proven to mediate the relationship between human resource competence, information technology utilization, and financial statement quality. These findings highlight the importance of strengthening human resource competence and enhancing the effectiveness of internal control systems as efforts to improve the quality of financial statements in public sector organizations.

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