Salinda, Rhevi Aditya
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The Influence Of Internal Control And Human Resource Competence On Financial Decision-Making: The Mediating Role Of Accounting Information System Implementation In Royal Group Salinda, Rhevi Aditya; Fadjar, Achmad
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2364

Abstract

In a volatile global economy, the precision of financial decisions determines the survival of manufacturing entities. This research aims to provide a comprehensive analysis of how Internal Control and Human Resource (HR) Competence influence Financial Decision-Making at Royal Group, using the implementation of an Accounting Information System (AIS) as an intervening variable. The study employs a quantitative methodology with path analysis, utilizing data from 240 respondents across five subsidiaries. The findings reveal that while Internal Control and HR Competence are foundational, their impact on strategic decision-making is significantly amplified when channeled through a robust AIS (JD Edwards Oracle). This research contributes to the literature by highlighting the necessity of technological integration in human-centric organizational frameworks.