Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Law and Economics Review
Hayuningtyas, Widya Retno
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Report Quality through Accounting Information System Implementation: Kualitas Laporan Keuangan Melalui Implementasi Sistem Informasi Akuntansi Hayuningtyas, Widya Retno; Rahmawati , Imelda Dian
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1418

Abstract

General Background: Public sector financial reporting requires reliable systems to enhance transparency and accountability. Specific Background: Regional governments continue to face issues such as errors, overpayments, and weak compliance that indicate insufficient report quality. Knowledge Gap: Prior studies show inconsistent findings regarding the roles of accounting information systems (AIS) and human resource quality in improving report quality. Aims: This study aims to analyze the contribution of AIS implementation and human resource quality to the financial report quality in a local government office. Results: The findings indicate that AIS implementation contributes significantly to improving report quality, while human resource quality strengthens the relationship between AIS and reporting outcomes. Novelty: This study integrates signaling theory and contextual issues from the selected region to provide a more comprehensive understanding of reporting practices. Implications: The results highlight the importance of strengthening AIS utilization and enhancing staff competency to support transparent and accountable public financial management. Highlights : Examines AIS implementation within local government context. Identifies HR quality as a moderating factor. Provides evidence aligned with signaling theory. Keywords:Accounting Information System, Financial Reporting, Human Resources, Public Sector, Moderation
Co-Authors Rahmawati , Imelda Dian