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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika Jurnal Mantik Penusa JISTech (Journal of Islamic Science and Technology) Jurnal Penelitian Medan Agama The IJICS (International Journal of Informatics and Computer Science) Technologia: Jurnal Ilmiah Majalah Ilmiah Warta Dharmawangsa Journal of Research in Business, Economics, and Education Scientific Journal of Informatics Jatilima : Jurnal Multimedia Dan Teknologi Informasi JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Bulletin of Computer Science Research Jurnal Sains Teknologi dan Sistem Informasi Bulletin of Information Technology (BIT) Manajemen : Jurnal Ekonomi Journal of Social Interactions and Humanities (JSIH) Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Innovative: Journal Of Social Science Research Jurnal KeFis : Jurnal Kesehatan dan Fisioterapi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Global Technology Computer Journal of Technology and Computer (JOTECHCOM) Journal of Accounting Law Communication and Technology Manajemen : Jurnal Ekonomi JIPITI: Jurnal Pengabdian kepada Masyarakat Journal of Education Transportation and Business INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Fajrillah, Fajrillah
Universitas IBBI
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Journal : Journal Global Technology Computer

 1 
Penerapan Sistem Informasi Akuntansi, Tata Kelola, dan Kompetensi Manusia: Analisis Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan dengan Metode Regresi Data Panel Fajrillah, Fajrillah; Zuhri, Zuhri; Almastoni, Almastoni; Tarwiyah, Tarwiyah
Journal Global Technology Computer Vol 5 No 1 (2025): Desember 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jogtc.v5i1.8885

Abstract

This study aims to analyze the effect of Accounting Information Systems (AIS) implementation on the quality of financial reports in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Unlike previous studies that relied on perception data, this study utilizes secondary data sourced from company annual reports to provide more objective evidence. Financial report quality is proxied by audit delay (timeliness), while AIS is measured through the disclosure of Enterprise Resource Planning (ERP) implementation. The moderating variable, Internal Control, is proxied by the frequency of Audit Committee meetings, and HR Competence is proxied by the financial educational background of the Board of Directors. Using panel data regression analysis (via Chow, Hausman, and LM tests), the results show that companies disclosing the use of ERP-based AIS have a significantly higher level of reporting timeliness. Furthermore, moderation effect testing proves that this positive relationship between AIS and timeliness is strengthened by effective internal control and competent human resources at the director level. These findings indicate that technology requires robust governance and adequate human competence to produce quality and timely financial reports. The research implications highlight the importance of a holistic approach to technology investment, where strengthening oversight and improving HR quality must go hand in hand with information system implementation.
Co-Authors Ade Boy Saputra Ahmad Farhan Zakia Alexander Barus Almastoni, Almastoni Altari Meli Gita Tarigan Amadi, Jam’an Ambarita, Mangihut Tua Amrin Fauzi Andriasan Sudarso Anggina, Arfah Anggriani Anggriani ANTONI, JUFRI Arif Senja Fitrani Baridah, Lailam Barus, Alexander Bella Kristin Christine Sitanggang Corinna Wongsosudono Cyntia Naomi Purba Daulay, M.Endar Mahmuda Desi Paramita Hutasoit Djoni Taslim Dwi Martiyanti Elisa Wijaya Eliyin, Eliyin Fahmil Triaga Fajar Faturrahman S Fandy Syahputra Fitri Nabila Halim, Samuel Anthony Handika, Arlan Tri Hasan, Junaidi Hasby, Ilham Hasrul Siregar Hasyim Syarif, Shamir hasyim, hasyim Hasyim, Shamir Helman Helman Hendra Hendra Hendra Soewarno, Hendra Hendri Sembiring Hendri Syahputra Hiya, Nirmadarningsih Ika Sari Dewi Imam Adlin Sinaga ira zulfa Irwanto Irwanto Iswandi Idris Iswandi idris Jambak, Cindy Afriana Jam’an Amadi Jecky Tri Ananda Juliani Juliati Nasution, Yenni Samri Kevin Prilano Kinanti, Dian Putri Klara Ratna Putri Nazara Lenny Menara Sari Saragih Lili Suryati Lubis, Ali Topan Lusiah Lusiah M Firdaus M. Abdul Rahim Mardiana Nazara Martiyanti, Dwi Maryaningsih Maryaningsih May Handri Meldiana Meldiana Meysi Ramayana Munthe Mita Trianda Putri Muhammad Arifin Lubis Muhammad Ilham Muhammad Yopi Ramadhan Siregar Nadya Venska Gunawan Novita S.G Siahaan Nur Aini, Sakina Perbawaty Angelica Perdana Rangkuti, Faiz Wahyu Petrus Gani Piji Pakarti Piji Pakarti Pratiwi Putri Lestari Prayuda, Wahyu Putra Prayudha, Hari Prianda, Agil Puput Sanny Casanova Sidabalok Putra, Raditya Abdillah Putri, Azzahra Rahma Rahmanda, Putri Nasya Ramadhan, Agung Wahyu Ramadhan, Fahri Ramadhani, Nabilah Rambe, Rayhan Atricha Rasyad, Ismi Hamidah Razali, Muhammad Rifdah Riyan Dara Ripka Seriidahnaita Ginting Riri Juliani Riski Ardiansyah Roberto Kaban Salsabila, Nabila Samsudin, Samsudin Sembiring, Hendri Shamir Hasyim Syarif Sipur, Sipur Siregar, Saparuddin Siringoringo, David Christian Sovia Lolita Pardede Sulaiman Sulaiman Sulaiman, Sulaiman Syarif, Shamir Hasyim Tarwiyah, Tarwiyah Triska Andini Wahyu Wijanarko Waisen, Waisen Widodo, Aditya Wirda Novarika Wirda Novarika Yudi Yudi Zarina Mohamad Zarina MohamadV Zuhri Zuhri, Zuhri zulfa, Ira