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All Journal Advances in Management & Financial Reporting Advances in Economics & Financial Studies
Marlina Malino
Universitas Papua, Manokwari, Indonesia
Economics, Econometrics & Finance

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Factors Influencing Accounting Students’ Interest in Pursuing a Career as an Internal Auditor Hustianto Sudarwadi; Anglin Devita Risqiyawati; Marlina Malino
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.996

Abstract

Purpose: This study aims to analyze the relationship between financial compensation, labor market considerations, work environment, professional training, social values, and the interest of accounting students at the University of Papua in pursuing a career as an internal auditor. Research Method: The study used a quantitative cross-sectional survey of 163 college students selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. Results and Discussion: Labor market considerations and professional training are positively and significantly associated with career interest. Financial rewards, work environment, and social values show a positive trend, but the statistical evidence is not yet sufficient. The findings are interpreted as statistical associations, not causality. Implications: The program needs to strengthen its labor market information, audit training, internships, and practitioner involvement. Future research should improve construct validity and expand the sample size. Originality: The study provides contextual evidence regarding the career attributes associated with the interest of students at the University of Papua in the internal auditor profession.
Improving the Quality of Financial Reports through Human Resources, Information Technology, Internal Controls, the Implementation of Government Accounting Standards, and Leadership Style: (Case Study on Regional Apparatus Organization of West Papua Province) Syarifuddin Syarifuddin; Marlina Malino; Stevanie Lusye Sahertian; Muhammad Arif Wiratama Fattah; Christine S.M. Marpaung; Yubelina Mamoribo
Advances in Economics & Financial Studies Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v4i3.1056

Abstract

Purpose: This study investigates the influence of human resource competency, information technology utilization, internal control systems, Government Accounting Standards implementation, and leadership style on the quality of financial reporting in Regional Apparatus Organizations of West Papua Province. Research Method: This study employed a quantitative descriptive design using primary data collected through structured questionnaires. Responses were measured using a five-point Likert scale ranging from strongly disagree to agree strongly. The data were converted into numerical values and analyzed using multiple linear regression to examine the relationships between the independent variables and financial reporting quality. Results and Discussion: The study involved 46 Regional Apparatus Organizations, with a total population of 184 respondents. The findings indicate that human resource competency, internal control systems, and Government Accounting Standards implementation positively affect financial reporting quality. However, information technology utilization and leadership style do not significantly affect the quality of financial reporting in West Papua Province. Implications: These findings provide empirical insights for policymakers and government institutions, particularly Regional Apparatus Organizations, in evaluating and improving government financial reporting quality. Originality: This study enriches the literature by providing empirical evidence regarding factors influencing government financial reporting quality in West Papua Province.
Pengaruh Kualitas Sumber Daya Manusia, Kompetensi Pimpinan Sekolah Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Dana Bantuan Operasional Satuan Pendidikan Anik Wuriasih; Jenita Sumari; Marlina Malino; Ardian Three Johandi Sitanggang
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.545

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, kompetensi kepemimpinan sekolah, dan sistem informasi akuntansi terhadap kualitas laporan keuangan dana Bantuan Operasional Satuan Pendidikan (BOSP) pada sekolah dasar di Distrik Manokwari Barat, Papua Barat. Fokus utama penelitian adalah untuk menilai peran masing-masing variabel dalam meningkatkan akuntabilitas dan transparansi pelaporan keuangan pendidikan dasar. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 72 responden yang terdiri dari kepala sekolah dan bendahara di 36 sekolah dasar. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh simultan dan parsial antar variabel. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia, kompetensi kepemimpinan sekolah, dan sistem informasi akuntansi tidak berpengaruh signifikan terhadap kualitas laporan keuangan BOSP. Temuan ini menunjukkan perlunya mempertimbangkan faktor eksternal lain seperti pengawasan, partisipasi pemangku kepentingan, dan infrastruktur pendukung. Implikasi: Penelitian ini menekankan pentingnya pendekatan tata kelola keuangan yang lebih komprehensif dan kolaboratif di lingkungan pendidikan dasar, serta membuka ruang bagi penelitian lanjutan dengan cakupan variabel dan konteks yang lebih luas.
Co-Authors Anglin Devita Risqiyawati Anik Wuriasih Ardian Three Johandi Sitanggang Christine S.M. Marpaung Hustianto Sudarwadi Jenita Sumari Muhammad Arif Wiratama Fattah Stevanie Lusye Sahertian Syarifuddin Syarifuddin Yubelina Mamoribo