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All Journal Jurnal Ilmiah Manajemen Kesatuan
Hakim Muttaqim
Universitas Almuslim, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Effects of Human Resource Competencies, Internal Controls, and Accrual Accounting on Financial Report Quality Jamaluddin; Hakim Muttaqim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3405

Abstract

Government financial reporting demands accountability and transparency, yet challenges persist in achieving high-quality financial statements. This study examines the influence of human resource competencies and internal control implementation on the adoption of accrual-based accounting and their impact on the quality of financial reporting information. It also investigates the mediating role of accrual-based accounting in these relationships. The research utilized a quantitative approach, collecting primary data through questionnaires from 206 respondents, including heads of subdivisions and financial officers across 103 work units. Path analysis was employed using Structural Equation Modeling to test the relationships. The findings indicate that human resource competencies and internal control implementation significantly enhance the adoption of accrual-based accounting, contributing 12.7% and 79.7%, respectively. Both factors directly improve the quality of financial reporting information, with coefficients of 0.492 and 0.282, respectively, while accrual-based accounting has a direct effect of 0.290. Accrual-based accounting partially mediates the effects of human resource competencies and internal controls on reporting quality. In conclusion, competent personnel, robust internal controls, and accrual-based accounting are essential for producing relevant, reliable, and comparable financial reports, emphasizing the need for integrated accounting practices in government agencies.
The Influences of Exchange Rates, Money Supplies, and Interest Rates on IHSG Using Inflation as a Moderating Variable Hakim Muttaqim; Jamaluddin; M. Saleh
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3461

Abstract

The Indonesia Composite Stock Price Index is highly responsive to macroeconomic conditions, making an understanding of these relationships essential for market participants in developing economies. This study examines the influence of exchange rates, money supply, and interest rates on the IHSG, with inflation analyzed as a moderating variable to assess its role in shaping these interactions. A quantitative method is employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on monthly data from January 2017 to December 2024. The data were sourced from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange (IDX). Findings reveal that exchange rates negatively and significantly affect the Composite Stock Price Index, while money supply and interest rates have positive and significant impacts. Inflation contributes positively to stock index performance and serves as a moderating factor, although its effect is relatively smaller. The study highlights the importance of macroeconomic stability for capital market resilience. For investors, attention to inflation and interest rate trends can enhance portfolio strategies. For policymakers, coordinated monetary policy is vital to reduce market uncertainty and sustain investor trust in Indonesia’s stock market.
Co-Authors Jamaluddin M. Saleh