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Anwar Made
Fakultas Ekonomi Universitas Kanjuruhan Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research Horizon

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Internal Control as a Mediator in the Quality of Financial Information at Education Foundations Safa Azora, Aura; Hendra Hertanto, Ronny; Poernamawatie, Fahmi; Made, Anwar; Saharana, Anindya
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.761

Abstract

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.
Co-Authors A Halim Abdur Rosyid Anamur, Imelda Aprilina, Kiki Ria Arifianti, Rizka Putri Arman, Syahrial Romadhoni Asmiati, Anggri Ati Retna Sari Ati Retna Sari Azlinda, Noer Bahuma, Tarigas Pansa Beti, Agustina Cahya Rahmadanni, Tiara Rolina Dewi, Ana Tasya Dimas Emha Amir Fikri Anas Djawang, Rizky Rivaldo Peku Eka Dwi Agustin Endang BK Kristi, Mega Priscila Eris Dianawati Esmawanto, Sandi ESNI, MARIA TRIMURNI Fahmi Poernamawatie Ferianti, Yuni Ferlian Aca Fikri, Dzulfikar Ahli Fitriana, Helmi Hardani, Nilam Indah Hendra Hertanto, Ronny Hermawan, Achmad David HIMMAH, RIFKHA FAIKHOTUL IRAWAN, MOKHAMAD Islamiyah, Faridatul Jamhari Jamhari Keziana, Keziana Koenta Adji Koerniawan Koerniawan, Koenta Aji Laikyer, Kristin Petra Lestiar, Dessy Ayunda Lina, Rosa Lisnawati, Ika Loda, Maria Adriani Maimunah Maimunah Mari, Iwaldus Pebri Nastiti, Ratna Dwi Nugroho Agus Santoso Praja, Qohar Triyoga Pransiska, Pransiska Prinanta, Veni Meina Purwaningrum, Aprilia Putra, Harrys Amdana Andika R. Anastasia Endang Susilawati Rahmawati, Neni Retno Wulandari Rita Indah Mustikowati Riza Aditya Rosiana, Elsa Sada, Rikhardus Kodhi Safa Azora, Aura Saharana, Anindya Saiful Hidayat Sari , Ati Retna Sari, Arinta Wulan Sari, Maulita Setiyowati, Supami Wahyu Somad, Abdus Sulistyo Sulistyo Sumiati, Waloo Suparto Suparto Supriyatna, Hardiyati Tilamra, Tilamra Tomi, Antonius Ulfa, Evi Indana Ulfah, Elisa Ulfiah, Ulfiah Ulumia, Miftachul Wahyudi, M Eko Watubun, Junikasih Sophia Wibawa, Nerlin Wulandari, Ninis Gusti Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yogivaria, Dony Wirshandono Yuliati - Yunawan, Dista Adit Yundari, Yundari