Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM) Greenation International Journal of Economics and Accounting
Yohanes Mardinata Rusli
Sekolah Tinggi Manajemen PPM, Jakarta, Indonesia
Economics, Econometrics & Finance

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Determinants of Financial Reporting Quality: Internal Control Effectiveness, IT Utilization and Tax Compliance with Human Resource Capability as Moderator Yohanes Mardinata Rusli; Andrianto Widjaja
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.970

Abstract

Financial Reporting Quality (FRQ) remains a critical issue in healthcare organizations due to complex financial transactions regulatory demands and increasing requirements for transparency and accountability. This study examines the effects of Internal Control Effectiveness (ICE) Information Technology Utilization (ITU) and Tax Compliance (TAC) on FRQ and the moderating role of Human Resource Capability (HRC). A quantitative cross-sectional survey design was used involving accounting finance and internal audit personnel from JCI-accredited private hospitals in Jakarta and Tangerang Indonesia. Of the 220 distributed questionnaires 203 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that ICE TAC and HRC significantly improve FRQ while ITU has no significant effect. Moreover HRC strengthens the relationships between ICE and FRQ as well as TAC and FRQ but does not moderate ITU’s effect on FRQ. These findings indicate that technology adoption alone is insufficient to enhance FRQ without strong governance mechanisms and capable human resources. The study contributes to literature by highlighting complementary roles of internal controls tax compliance and human resource capability in improving reporting quality in healthcare organizations. Practical implications are provided for strengthening organizational accountability, governance effectiveness, and long-term institutional sustainability.
The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020 Yohanes Mardinata Rusli
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.763

Abstract

The effectiveness of an organization in achieving its vision, mission, and organizational goals cannot be separated from the role of its leader. The role of the leader can be seen from his leadership style. This study aims to analyze the role of religious leadership of a leader in strengthening or weakening the factors that influence the performance of BUMN companies with the banking industry sector. The factors that influence the performance of an organization are seen from the servant leadership, organizational culture, and work ethic of the company.This study uses a quantitative method with primary data obtained from the distribution of questionnaires that will be carried out in this study to respondents who are employees working at State-Owned Enterprises in the Banking Industry sector with an assessment for their superiors in the department where they currently work. This study uses samples that have been collected or returned from both physical questionnaires and digital questionnaires with google forms consisting of 159 BUMN employees working in the banking sector who are domiciled in the cities of Jakarta and Bandung as respondents from 170 questionnaires distributed. The results of the study indicate that Servant Leadership and Organizational Culture have a positive effect on organizational performance. However, work ethic does not affect organizational performance. Religiousity Leadership can moderate the influence of Servant Leadership and Organizational Culture on Organizational Performance. However, Religiousity Leadership cannot moderate the influence of work ethic on organizational performance. This research contributes to organizational management, especially State-Owned Enterprises in the banking sector so that they can improve their organizational performance after the publication of the Circular Letter from the Ministry of BUMN
Co-Authors Andrianto, Galih