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The Influence of Human Resources, and Internal Control on the Quality of Financial Statement: Accounting Information System as a Moderating Role

Year: 2025

Type: article

Abstract: This study aims to analyze the influence of Human Resources, Internal Control on the quality of financial statement that are moderate by Accounting Information System (In Financial Bureau and equipment of the Secretariat general). This research uses primary data in distributing questionnaires to the financial who works in financial bureau and equipment of the secretariat general located in Jakarta, Indonesia. This study uses a purposive sampling method in data collection. Data obtained by collecting 120 questionnaires. 120 questionnaires or ninety four point five percent of the total distribution of questionnaires can be processed. Data were analyzed by multiple regression using SPSS. The results of the 120 respondents who answered the questionnaire showed that human resources, internal control, accounting information systems have a significant effect on the quality of financial statements either partially or simultaneously.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17224618

Authors: Hendri, Amelia, Sarah

Institution: Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Language: English

Topic: Financial Literacy and Behavior

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7083708136

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