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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Holiawati
Master of Accounting, Universitas Pamulang, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ACCOUNTING SYSTEMS, INTERNAL CONTROL, AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF TRANSPARENCY IN THE MINISTRY OF AGRICULTURE, INDONESIA Ramu Puspita Embun Sari; Nofryanti; Holiawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.910

Abstract

This study examines the influence of accounting systems and internal control systems on financial reporting quality, with transparency as a moderating variable, at the Ministry of Agriculture of the Republic of Indonesia. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 199 respondents from various work units within the Ministry of Agriculture involved in financial reporting preparation. Data were collected through structured questionnaires using a six-point Likert scale. The results indicate that accounting systems have a positive and significant effect on financial reporting quality, confirming that better implementation of accounting systems leads to higher quality financial statements. Internal control systems also have a positive and significant effect on financial reporting quality and emerge as the dominant factor in improving financial reporting quality. Transparency strengthens the relationship between accounting systems and financial reporting quality, while it affects the relationship between internal control systems and financial reporting quality with a negative coefficient, suggesting that higher transparency weakens the influence of internal control systems. The model demonstrates strong explanatory power with an Adjusted R-squared of 0.838, indicating that 83.8% of the variation in financial reporting quality is explained by the independent variables. These findings highlight the importance of strengthening accounting systems and internal control systems while maintaining balanced transparency to optimize financial reporting quality in government institutions.
INTELLECTUAL CAPITAL MODERATES FINANCIAL EFFICIENCY AND DIGITAL TRANSFORMATION WITH SUSTAINABLE GROWTH RATE Vina Septianingrum; Holiawati; Ani Kusumaningsih
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.932

Abstract

This study aimed to examine the effect of financial efficiency and digital transformation on the sustainable growth rate, with intellectual capital as a moderating variable, in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach with a causal-associative design. The population consisted of 131 non-cyclical consumer companies, and a sample of 50 companies was selected through purposive sampling, resulting in 200 firm-year observations over four years. Secondary data were collected from annual reports published on the Indonesia Stock Exchange website. The data were analyzed using panel data regression and Moderated Regression Analysis with the assistance of EViews 13. The results showed that financial efficiency had no significant effect on the sustainable growth rate, with a regression coefficient of −0.358 and a significance value of 0.379. Digital transformation had a significant positive effect on the sustainable growth rate, with a regression coefficient of 0.022 and a significance value of 0.040. Intellectual capital did not moderate the relationship between financial efficiency and the sustainable growth rate, with a significance value of 0.486, nor the relationship between digital transformation and the sustainable growth rate, with a significance value of 0.190. The F-test confirmed that financial efficiency and digital transformation simultaneously affected the sustainable growth rate with a significance value of 0.048. These findings implied that digital transformation served as a key driver of sustainable growth, while financial efficiency and intellectual capital did not strengthen the sustainable growth rate in the non-cyclical consumer sector during the study period.
Co-Authors Ani Kusumaningsih Nofryanti Ramu Puspita Embun Sari Vina Septianingrum