The Influence of the Effectiveness of the Accounting Information System, Internal Auditor Quality, and Human Resource Competence on Financial Reporting Quality

Abstract

The purpose of this research is to determine the influence of (1) the effectiveness of the accounting information system on the quality of financial reporting, (2) the quality of internal auditors on the quality of financial reporting, (3) the competence of human resources on the quality of financial reporting, and (4) the combined effect of the accounting information system effectiveness, quality of internal auditors, and competence of human resources on the quality of financial reporting. This study was conducted at the Local Government SKPK (Regional Apparatus Work Unit) of Simeulue Regency. The research adopted a quantitative research approach. The population of the study consisted of 135 individuals. Three questionnaires were distributed to each SKPK in the Simeulue Regency, totaling 45 SKPK. The results of the research demonstrate that the effectiveness of the accounting information system, the quality of internal auditors, and the competence of human resources have a positive and significant influence on the quality of financial reporting. The effectiveness of the accounting information system positively influences the quality of financial reporting; the quality of internal auditors also positively influences the quality of financial reporting, and the competence of human resources positively influences the quality of financial reporting in the SKPK of Simeulue Regency. This research implies that organizations and the SKPK of Simeulue Regency can take measures to enhance the quality of financial reporting and ensure adequate controls in the process of preparing and reporting financial information.