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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Warmadewa Economic Development Journal (WEDJ) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EKUITAS (Jurnal Ekonomi dan Keuangan) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Entrepreneurship and Business Management Al-Amal: Jurnal Pengabdian Masyarakat Central Community Development Journal Nomico
I Gusti Lanang Putu Tantra
Universitas Warmadewa
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.
Co-Authors A. A. Ngurah Gede Panji Muliarta A.A Bagus Amlayasa A.A Putu Jaya Pramana Putra Agung Budi Leksono Prastyadewi Dewa Putu Yudi Pardita Hendrika Ayuliani Muntiyas I Kadek Agus Sumayasa I Ketut Darma I Made Sara I Wayan Kartana Izza Mafruhah Made Ika Prastyadewi Mafruhah, Izza Muntiyas, Hendrika Ayuliani Ngurah Wisnu Murthi NGURAH WISNU MURTHI Ni Made Rai Juniariani Ni Putu Rediatni Giri Putu Yusi Pramandari Putu Yusi Pramandari Setini, Made Surya Arika Saputra Wafa A.F, Muhamad Waridin Waridin