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Yoyon Supriadi
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Role of Human Resources Competence in Improving Quality of The Financial Reports of The Indonesian State-Owned Enterprises Nasution, Yan Noviar; Supriadi, Yoyon
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3217

Abstract

This study investigates the influence of human resource competence on the quality of accounting information systems and its subsequent impact on the quality of financial reports in Indonesian State-Owned Enterprises (SOEs). Using the Structural Equation Modeling (SEM) approach with LISREL software, the findings reveal that human resource competence significantly enhances the quality of accounting information systems. In turn, the improved quality of accounting information systems contributes positively to the quality of financial reporting. Moreover, the study demonstrates that human resource competence also has a direct and indirect effect—mediated by the accounting information system—on the quality of financial reports. These results highlight the critical role of competent human capital in ensuring transparent, accurate, and timely financial reporting within SOEs.   Keywords: human resource competence; accounting information systems; financial reporting quality; transparency; State-Owned Enterprises.
Co-Authors Aang Munawar ALFIANA, M. NUR Astie Sofyana Bahtiar Bahtiar Chyntia, Rafika Da'un, Dara Zhahira Fani Fazriani Gen Gen Gendalasari Hendrawan, Ludianthara Iriyadi Iriyadi Khim, Soei Lanopi, Tamrin Lukman Hidayat Marwan Effendy Mashadi Mashadi Muhammad Ariffin Mumuh Mulyana Nandan Sandaya Nasution, Yan Noviar Nurisnaini, Neni Nusa Muktiadji Nusa Muktiadji Nyuantasari, Nyuantasari Purwayanti, Indah Putra, Fawwaz Putri P., Pradhita Salsabila Putri, Firli Febiyoti Ratih Puspitasari Ratih Puspitasari Ratnawita Ratnawita Renda, Citra Sari Rony, Zahara Tussoleha Rosadi, Reysi Resmidianti Rusdiyanti, Tria Samuel Soemantri Saputra, Saputra Srihandoko, Wimpi Standika, Christian SUGENG SUROSO, SUGENG Susilawati, Nisa Syahidah, Hafsah Tofan, Muhamad Usmar Usmar, Usmar Vannywati Vannywati Widana, I Dewa Ketut Kerta Yulia Nurendah Yuridhiska, Ghesti Zul Azhar