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All Journal Proceedings of The International Conference on Business and Economics International Journal of Management, Economic and Accounting
Novi Faurini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Internal Control Systems and Service Quality on Accountability with Work Culture as a Moderating Variable: Study at LP3I Banda Aceh Novi Faurini; M. Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.3147

Abstract

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.
The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.334

Abstract

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.
Co-Authors Arwin Dito Aditia Darma Nasution Fadhlan Fachri M. Irsan Nasution Maisyarah, Renny Muhammad Irza Aryasta Riza Milianda Kasa Sundari Apriliani