Journal of Economy, Accounting and Management Science (JEAMS)
Vol. 6 No. 2 (2025): March

The Influence of Accounting Information Systems, Work Motivation, Internal Control and Human Resource Competence on the Quality of Financial Reports at the Regional Financial Agency of East Nusa

Fransiskus Marlon Reu (Unknown)
Wizaldy Fabiano Hilnicputro (Unknown)
Afriani Gemar (Unknown)



Article Info

Publish Date
27 Mar 2025

Abstract

This study aims to determine the effect of accounting information systems on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of work motivation on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of internal control on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of human resource competence on the quality of financial reports at the NTT Provincial Regional Financial Agency, the effect of accounting information systems, work motivation, internal control and human resource competence on the quality of financial reports at the NTT Provincial Financial Agency. This study uses a quantitative method, data collection techniques using questionnaires, sampling in this study was obtained usingpurposive sampling, independent variables in this study are accounting information systems, work motivation, internal control and human resource competence, while the dependent variable in this study is the quality of financial reports. The analysis techniques used are multiple linear analysis tests, descriptive statistical tests, research instrument tests, classical assumption tests and hypothesis tests. The results of the study indicate that the accounting information system has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, work motivation does not have a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, internal control has a significant effect on the quality of financial reports at the NTT Provincial Regional Financial Agency, HR competence has a significant effect on the provision of credit at the NTT Provincial Regional Financial Agency, accounting information system, work motivation, internal control and HR competence have a simultaneous effect on the quality of financial reports at the NTT Provincial Regional Financial Agency.

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Journal Info

Abbrev

jeams

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

Description

The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and ...