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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Al asma : Journal of Islamic Education Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Accounting and Finance Review Jurnal Multidisiplin Dehasen (MUDE) Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Abdimas Indonesian Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Maqrizi : Journal of Economics and Islamic Economics Innovative: Journal Of Social Science Research West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Journal Markcount Finance Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah Income Journal: Accounting, Management and Economic Research Indonesian Journal of Taxation and Accounting Islamic Banking and Finance Phinisi Applied Accounting Journal Journal of Innovative and Creativity Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Dhana
Jamaluddin Majid
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
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Journal : Advances in Applied Accounting Research

 1 
Moderating role of human resource competence: Information technology and internal control's impact on regional financial report quality Prasetio, Allung; Majid, Jamaluddin; Juardi, Muhammad Sapril Sardi
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.98

Abstract

Purpose: This study aims to investigate the impact of information technology and internal control on the quality of financial reports, with human resource (HR) competency serving as a moderating variable. The hypothesis tested is whether HR competency can strengthen or weaken the relationship between the independent variables and the quality of financial reports. Research Design and Methodology: This quantitative, causality-focused research involved 52 respondents from the SKPD (Regional Work Units) of the Luwu Utara Regency Government, selected through purposive sampling based on a minimum of one year of service. Primary data were collected via questionnaires and analyzed using SPSS 25. Standard assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Hypotheses were tested using multiple linear regression and moderation regression analysis with interaction terms. Findings and Discussion: The results reveal that internal control has a positive and significant effect on the quality of financial reports, whereas information technology does not show a significant impact. However, HR competency successfully moderates the relationship between information technology and financial report quality but not between internal control and financial report quality. Implications: The findings suggest that strengthening HR competency is essential to maximizing the benefits of information technology in financial reporting. Further studies are recommended to investigate these dynamics across various regions and sectors, facilitating broader policy applications.
Co-Authors A., Chevy Herli Sumerli Abda Abda Abdul Rasyid Aditya, Roby Ahmad Efendi Alfian Fani Alvionita Paru, Maria Ameliyani, Rizki Amir, Muh Ikraam Sayyid Andi Ruslan Andi Wawo Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Arsyad, Kamaruddin Asse, Ambo ASTRINA TAHANG Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Dhety Chusumastuti Dian Hajra Diawati, Prety Dina Fahma Sari, Dina Fahma Edison Sihombing Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajrin, Farid Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Judijanto, Loso Jumriati, Jumriati Kadir, Amiruddin Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Linda Lidyawati Linda Lidyawati Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Muh. Fachrul Ryantama Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya ROOSGANDA ELIZABETH Roosganda Elizabeth RR. Ella Evrita Hestiandari Rusman, Hedar Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapa, Nasrullah Bin Sapriadi, Nia Rahmadani Sapril Sardi Juardi Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Sardi Juardi, Muh. Sapril Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Sitorus, Mido Ester Soleh Suardi Bakri, Suardi Sudiana, Urip SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin