Quality of Human Resources, Accounting Information Systems, Internal Control, and Accounting Policies as Determinants of Financial Statement Accountability
##plugins.themes.EpsilonTheme.article.main##
Durita Ardarani*
Nila Sari
Ibnu Fajarudin
Emiliya Rahma Wati
Accountability of local government financial statements is an important aspect in realizing transparency and good governance, so that the quality of information presented can be trusted by the public. Increasing this accountability requires qualified human resources, reliable accounting information systems, effective internal controls, and consistent accounting policies. This research aims to analyze the influence of human resource quality, accounting information systems, internal control, and accounting policies on the accountability of regional government financial reports. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo Regency, with an observation period from the first quarter to the third quarter of 2024. The study utilized a quantitative research method incorporating descriptive and associative strategies. Questionnaires were administered to staff responsible for financial report compilation to gather data. Multiple linear regression was employed for data analysis to assess the impact of various factors on financial report accountability. The discoveries revealed that the quality of human resources, accounting information systems, internal control, and accounting policies positively and substantially influence regional government financial report accountability. The evidence points to the fact that enhanced human resource quality, upgraded information systems, efficient internal control measures, and sound accounting policies lead to heightened accountability in regional government financial reporting.
Andianti, D. A., & Afiqoh, N. W. (2024). The Effect Of Accounting Information Systems, Transparency And Accountability On Corporate Financial Performance. International Journal Multidisciplinary (IJMI), 1(3), 79–95. https://doi.org/10.61796/ijmi.v1i3.171
Arikunto, S. (2010). Prosedur penelitian suatu pendekatan praktek. Rineka Cipta.
Astari, N., Sumadi, N. K., & Muliati, N. K. (2023). Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. Hita Akuntansi Keuangan, April, 117–127. https://doi.org/10.32795/hak.v4i2.3111
Biehl, H., Bleibtreu, C., & Stefani, U. (2024). The real effects of financial reporting: Evidence and suggestions for future research. Journal of International Accounting, Auditing and Taxation, 54, 100594. https://doi.org/10.1016/j.intaccaudtax.2023.100594
Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon Jr, J. R. (2017). Employee quality and financial reporting outcomes. Journal of Accounting and Economics, 64(1), 123–149. https://doi.org/10.1016/j.jacceco.2017.06.003
Dessler, G. (2019). Manajemen Sumber Daya Manusia. Jakarta: Indeks.
Deviyanti, D. M., & Wati, N. (2022). Pengaruh Kualitas SDM, SIPKD, Audit Internal Terhadap Akuntabilitas Laporan Keuangan Pemprov Bali. Hita Akuntansi Dan Keuangan, 3(3), 290–305. https://doi.org/10.32795/hak.v3i3.2925
Drilia, S. C., Dewi, F. G., & Suhendro, S. (2025). The Impact of Internal Control, HR Competence, and Organizational Commitment on Financial Report Quality Regional Government Organization, with IT Utilization as a Moderator (Study on Regional Government Organizations in Southern Sumatera). International Journal of Asian Business and Management, 4(2), 177–188. https://doi.org/10.55927/ijabm.v4i2.155
Eton, M., Fabian, M., & Benard, P. O. (2022). Are internal controls important in financial accountability?(Evidence from Lira District Local Government, Uganda). https://doi.org/10.35912/ijfam.v3i4.810
Jati, B. P. (2019). Pengaruh penerapan Standar Akuntansi Pemerintahan berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 22(1), 1–14. https://doi.org/10.35591/wahana.v22i1.145
Jorjafki, A. P. S. (2024). Examining the Impact of Accounting Software on Enhancing the Accuracy and Timeliness of Financial Reports. Business, Marketing, and Finance Open, 1(2), 141–149. https://doi.org/10.61838/bmfopen.1.2.12
Mahayuni, N. P. S., Yuniarta, G. A., & Julianto, I. P. (2017). Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pengawasan Keuangan Daerah Terhadap Transparansi Pelaporan Keuangan Dan Akuntabilitas Pemerintah Daerah Pada Satuan Kerja Pemerintah Daerah Kabupaten Karangasem. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2). https://doi.org/10.23887/jimat.v8i2.13454
Mardiasmo. (2009). Akuntansi Sektor Publik. Andi.
Maryunizah, D., Delvi, Y., & Munawar, N. A. (2025). Quality Of Financial Statements: The Impact Of Human Resource Quality And Internal Control System. Jurnal Ilmu Akuntansi Dan Bisnis Syariah (AKSY), 7(1), 55–68. https://doi.org/10.15575/aksy.v7i1.43603
Matovu, J. (2025). Determining the Relationship between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda. Uganda, 25(3), 328–336. https://doi.org/10.2139/ssrn.5173928
Mediaty, Pontoh, G. T., Nagu, N., HS, R., Mas’ ud, A. A., & Aziz, R. H. A. (2025). Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management, 18(8), 424. https://doi.org/10.3390/jrfm18080424
Mohammadi, S., & Shirzad, A. (2015). The effectiveness of internal control reporting on improving financial reporting. International Letters of Social and Humanistic Sciences, 64, 52–65. https://doi.org/10.18052/www.scipress.com/ILSHS.64.52
Rahayu, S. (2019). Pengaruh Penerapan SAP, Kompetensi SDM dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Empiris di Kota Jambi). JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal), 4(3), 38–52. https://doi.org/10.22437/jaku.v4i3.8136
Rizki, M. F. J., Wahyudi, I., & Olimsar, F. (2024). engaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Badan Penglolaan Keuangan Dan Pendapatan Daerah (BPKPD) Provinsi Jambi). Jurnal Manajemen Terapan Dan Keuangan, 13(05), 1723–1737. https://doi.org/10.22437/jmk.v13i05.36484
Rosita, E. N., & Rosalina, R. R. (2023). Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Dan Standar Akuntansi Pemerintah (SAP) Terhadap Akuntabilitas Laporan Keuangan Daerah. OIKOS: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 8(1), 281–290. https://doi.org/10.23969/oikos.v8i1.12337
Sahir, S. H. (2022). Metodologi Penelitian. KBM Indonesia.
Singarimbun, M., & Effendi, S. (2019). Metode penelitian survei. Jakarta: LP3ES.
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795
Syahputri, Y., Sakti, I., & Sabrina, H. (2024). The Effect of Human Resource Competencies on the Quality of Financial Statements. Accounting and Business Journal, 6(1), 16–21. https://doi.org/10.54248/abj.v6i1.4759
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. https://doi.org/10.1016/j.jaccpubpol.2020.106801
