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All Journal JAKPI Journal of Applied Business and Technology
Yenni, Elfita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Journal of Applied Business and Technology

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The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence on Regional Financial Report Quality Yenni, Elfita; Junaedi, Achmad Tavip; Wijaya, Evelyn
Journal of Applied Business and Technology Vol. 5 No. 3 (2024): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v5i3.182

Abstract

This study introduces a comprehensive model that simultaneously investigates the interplay of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence in determining regional financial report quality. This study employs a quantitative research design. The sample size for this study is 96 respondents, meeting the minimum requirement for Structural Equation Modeling (SEM) analysis. Only human resource competence can improve regional financial report quality. These findings align with Agency Theory, emphasizing that competent agents (human resources) are critical for reducing information asymmetry and improving financial reporting. They also connect to Institutional Theory, illustrating that formal systems like GAS and ICS require human agency to operationalize institutional norms effectively. Finally, the results support Resource-Based Theory (RBT), highlighting HRC as a strategic resource that drives organizational success in financial reporting. Future studies should explore the impact of external audits, political stability, and organizational culture on financial report quality.
Co-Authors Achmad Tavip Junaedi Wijaya, Evelyn