The Effect of The Use of Information Technology, Human Resources (Hr) and Internal Control Systems on The Quality of Regional Financial Reports (Special study on the Regional Apparatus of Pamekasan Regency)
Keywords:
Utilization of Information Technology, Human Resources, Internal Control System, Quality of Regional Financial Reports, Regional Device Organization
Abstract
The quality of financial reports is said to be good if the information presented in the report is understandable and meets the needs of its users in decision-making, does not provide a deviant understanding, and also material errors, but presents reliable financial reports, so that from previous periods the financial reports can be compared clearly and accurately. The purpose of this study was to examine the influence of variables of information technology utilization, human resources and internal control systems on the quality of regional financial reports. The population in this study was 9,394 government officials in 24 OPDs (Regional Apparatus Organizations) of Sumenep Regency. The sampling technique used a purposive sampling technique, so that a sample of 72 respondents was obtained, who were given a questionnaire to fill out. The data analysis technique used multiple linear regression analysis. The results of this study prove that partially the use of information technology and internal control systems have a significant effect on the quality of regional financial reports. Meanwhile, human resources have no effect on the quality of regional financial reports. The results of the simultaneous analysis show that the use of information technology, human resources and internal control systems have a significant effect on the quality of regional financial reports.
References
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Asnida, N., Irwansyah, I., & Aprila, N. 2018. The Effect of Implementation of Internal Control Systems, Management Information Systems and Implementation of Accounting Standards on the Quality of Government Financial Reports. Fairness Journal, 8(3), 213–224.
Binawati, E., & Nindyaningsih, CT 2022. The Effect of the Implementation of Regional Financial Accounting Systems, Human Resource Competence, Internal Control Systems and Utilization of Information Technology on the Quality of Regional Government Financial Reports. Optimal Journal, 19(1), 19–39.
Davis, JH, Schoorman, FD, & Donaldson, L. 1997. The Distinctiveness of Agency Theory and Stewardship Theory. The Academy of Management Review, 22(3), 611.
Wardhani, RS, & Suhdi, S. 2020. Higher Education Governance. Scopindo Media Pustaka.
Eman, J., Pakaya, L., & Wuryandini, A. 2022. Government Accounting Standards and Human Resource Competence on the Quality of Regional Government Financial Reports. Jambura Accounting Review, 3(1), 23–36.
Hendri, H. & Sarah, A. 2019. The Influence of Human Resources, and Internal Control on the Quality of Financial Statements: Accounting Information System as a Moderating Role. International Journal of Management, Accounting and Economics, 6(10). 761-769.
Ghozali, I. 2021. Multivariate Analysis Application with IBM SPSS 26 Program (10). Diponegoro University Publishing Agency.
Kusuma, IL, Dewi, MW, & Tho'in, M. 2021. Analysis of the Effect of Human Resources Competency, Utilization of Technological Information, and Internal Control Systems on the Value of Financial Reporting Information. Annals of the Romanian Society for Cell Biology, 25(4), 14628–14638.
Langwo, AS, & Syahdan, SA 2022. Determinants Affecting the Quality of Financial Reports of Banjarmasin City with Internal Control System as a Moderating Variable. Proceedings of the National Seminar on Accounting UKMC, 1(1).
Mardiasmo, M. 2018. Public Sector Accounting. Andi.
Lathifah, N. 2021. Concept and Practice of Internal Control. Insan Cendekia Mandiri.
Pangestu, ME, Wafirotin, KZ, & Hartono, A. 2019. The Influence of Human Resource Quality, Internal Control Systems, and Information Technology Utilization on the Quality of Financial Reports in Regional Work Units (SKPD) of Ponorogo Regency. Isoquant: Journal of Economics, Management and Accounting, 3(2), 109–119.
Pelamonia, JT 2021. The Influence of Human Resource Quality, Utilization of Information Technology on the Timeliness of Regional Government Financial Reporting: An Empirical Study in the Maluku Provincial Government. Journal of Economics, Social & Humanities, 2(06), 39–52.
Purba, RA, Sudarso, A., Silitonga, HP, Sisca, S., Supitriyani, S., Yusmanizer, Y., Nainggolan, LE, Sudirman, A., Widyastuti, RD, Novita, AD, & Teri, T. 2020. Information Technology Applications: Theory and Implementation. Kita Menulis Foundation.
Ramadhani, M., Soerono, AN, & Mulyasari, W. 2019. The Influence of Human Resources, Internal Control Systems, Information Technology, and Understanding of Accrual Basis on the Quality of Regional Government Financial Reports (Study on Regional Government Organizations in Banten Province). Integrated Accounting Research Journal, 12(1) 40-63.
Anwar, R. 2021. Determination of the Quality of Regional Financial Reports. Cahaya Arsh Publisher & Printing.
Ridzal, NA, Sujana, IW, & Malik, E. 2022. The Influence of Human Resource Capacity, Utilization of Information Technology and Government Internal Control Systems on the Quality of Regional Government Financial Reports of South Buton Regency. Owner: Research and Accounting Journal, 6(3), 3094–3104.
Sikumbang, M., Pakaya, L., & Blongkod, H. 2020. Utilization of Information Technology, Human Resource Quality, and Internal Control Systems on the Quality of Financial Reports: A Study on OPDs in Gorontalo Province. Jambura Accounting Review, 1(1), 36–47.
Sugiyono, S. 2019. Qualitative Quantitative Research Methods and R&D. Alfabeta.
Sumaryati, A., Novitasari, EP, & Machmuddah, Z. 2020. Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802.
Thornton, DD 2009. Stewardship in Government Spending: Accountability, Transparency, Earmarks, and Competition. Public Interest Institute Policy Studies, 9(1), 1–9.
Slyke, DMV 2007. Agents or Stewards: Using Theory to Understand The Government-Nonprofit Social Service Contracting Relationship. Journal of Public Administration Research and Theory, 17(2), 157–187.
Zulvia, D., Martha, L., Magdalena, M., & Widayati, R. 2021. Effect of Internal Control, Resource Quality Human and Information Technology on the Quality of Financial Statements in The City of Padang Regional Government Institution. International Journal of Applied Economics and Business, 2(1), 72–83.
Published
2026-09-02
How to Cite
Liahmad, L., Safriliana, R., & Harmono, H. (2026). The Effect of The Use of Information Technology, Human Resources (Hr) and Internal Control Systems on The Quality of Regional Financial Reports (Special study on the Regional Apparatus of Pamekasan Regency). International Journal of Economics, Business and Innovation Research, 5(05), 3075-3086. https://doi.org/10.63922/ijebir.v5i05.5443
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