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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Annals of Human Resource Management Research
Yudi Yudi
Universitas Jambi, Jambi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Financial Reporting Quality: The Mediating Role of Accounting Information Systems in Indonesia's Religious Affairs Ministry Puspa Riza; Sri Rahayu; Enggar Diah Puspa Arum; Yudi Yudi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p411-430.2026

Abstract

Purpose: This study aims to examine the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), while investigating the mediating role of Accounting Information Systems (AIS) in the public sector context.Research Methodology: This study employed a quantitative approach using a survey method at the Ministry of Religious Affairs of Jambi Province, Indonesia. Primary data were collected through structured questionnaires distributed to financial management personnel. A total of 320 respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS.Results: The findings show that HRC (β = 0.418) and TMS (β = 0.465) positively influence AIS. Furthermore, HRC (β = 0.283), TMS (β = 0.258), and AIS (β = 0.444) significantly improve FRQ, with AIS demonstrating the strongest direct effect. AIS also mediates the relationship between HRC and FRQ (β = 0.186) and between TMS and FRQ (β = 0.207).Conclusions: FRQ is enhanced when competent human resources and strong managerial support are integrated with effective AIS.Limitations: This study was limited to one public institution and focused only on four variables, restricting broader generalization.Contributions: This study extends FRQ literature by integrating Institutional Theory and Stakeholder Theory to explain AIS mediation and provides practical insights for strengthening public sector financial management.
​Financial Reporting Quality Determinants in Indonesia's Religious Affairs Ministry: The Moderating Role of Organizational Culture Puspa Riza; Sri Rahayu; Enggar Diah Puspa Arum; Yudi Yudi
Annals of Human Resource Management Research Vol. 6 No. 3 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6.n3.p493-512.2026

Abstract

Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia. Methodology: The study involved data collected through a structured questionnaire distributed to 320 financial management officers at the Religious Affairs Ministry of Jambi Province. The data were analyzed using PLS-SEM with SmartPLS software. Results: Empirical evidence demonstrates that HRC and TMS have positive and significant effects on FRQ. Furthermore, OC significantly strengthened the relationship between HRC and FRQ and between TMS and FRQ. Conclusions: The results demonstrate that improving employee competence and strengthening managerial commitment are essential for enhancing the quality of financial reporting. A supportive organizational culture further reinforces the effectiveness of these factors in producing transparent, reliable, and credible financial statements. Limitations: This study is limited to the Religious Affairs Ministry of Jambi Province and examines only two antecedents of financial reporting quality, namely human resource competence and top management support, with organizational culture as the moderating variable. Contributions: Theoretically, this study extends Institutional Theory by positioning organizational culture as an institutional mechanism that strengthens the effects of human resource competence and top management support on financial reporting quality. Practically, the findings suggest that the Religious Affairs Ministry should integrate competency development and managerial support with its five cultural work values to strengthen the quality of financial reporting.
Co-Authors Enggar Diah Puspa Arum Puspa Riza Sri Rahayu