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All Journal Journal of Industrial Engineering & Management Research (JIEMAR)
Budiawan, Isma
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Journal : Journal of Industrial Engineering

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The Influence of Competence and Workload on the Quality of Financial Report Preparation at the Naval Technology College Budiawan, Isma; Pakpahan , Faurna Lusiani; Harahap , Iman Rahmadsyah
Journal of Industrial Engineering & Management Research Vol. 6 No. 5 (2025): October 2025
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v6i5.649

Abstract

The purpose of this study is to analyze the effect of competence and workload on the quality of financial statement preparation at STTAL (Sekolah Tinggi Teknologi Angkatan Laut) using 100 respondents as sampel who are directly involved in financial statement preparation. Analyzing of the datas were using multiple linear regression with the support of SmartPLS software. The results show that competence has a positive and significant effect on the quality of financial statements (p-value = 0.038). Similarly, workload also has a positive and significant effect (p-value = 0.000). Simultaneously, competence and workload significantly affect the quality of financial statements with an F-value of 13.898 (p-value = 0.000). The R² value of 0.223 indicates that the independent variables explain 22.3% of the variation in financial statement quality. This study contributes empirically by demonstrating that managing employee competence and balancing workload are critical factors in improving the quality of financial statements in military higher education institutions. Theoretically, this research enriches the literature on human resource management and public sector accountin.
Co-Authors Harahap , Iman Rahmadsyah Pakpahan , Faurna Lusiani