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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Journal Global Technology Computer
Almastoni, Almastoni
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences

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Journal : Journal Global Technology Computer

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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 Barus, Alexander Fajrillah, Fajrillah Ginting, Rahelina hasyim, hasyim Hutagalung, Slandia Desi Juliana May Handri Pudyastuti, Esty Saputra, Ahmad Sipur, Sipur Tarwiyah, Tarwiyah Zuhri Zuhri, Zuhri