Financial Reporting Excellence: Synergy of Good Governance, Human Resources, and Utilization of Information Technology

Authors

  • Egi Gumala Sari Departement of Digital Business, School of Economics and Business, Telkom University, Indonesia
  • Jihan Maharani
  • Hamdan

DOI:

https://doi.org/10.31000/zzkhd630

Keywords:

Good Corporate Governance, Human Resources Competencies, Financial Reporting Quality, Information Technology Utilization

Abstract

This study focuses on the Financial Reporting Quality of companies in the Infrastructure Sector, while most of the previous studies examined the Financial Reporting Quality in the government enviroment. This study uses a quantitive approach. This research was conducted using a questionnaire distributed to 130 financial managers working in 130 companies in the Bekasi and Cikarang Industrial Areas. To get the result of this study, researchers uses PLS SEM Version 3.0. This study shows that Good Corporate Governance has a positive but statistically insignificant impact on Financial Reporting Quality. Human Resources Competencies also has a positive but not statistically significant effet on the Financial Reporting Quality. Information Technology Utilization does not strengthen the relationship between Good Corporate Governance and Financial Reporting Quality, nor does it strengthen the relationship beetwen Human Resources Competencies and Financial Reporting Quality.This study has several limitations in its measurement method. All variables, such as Good Corporate Governance and Human Resource Competencies as the dependent variable, and Information Technology Utilization as a moderating variable, are measured using a questionnaire. Thus, the data obtained only reflects the preceptions of respondents.

References

Afriady, A., & Alfiansyah, I. (2022). Dan, Pengaruh E-Procurement Terhadap, Religiusitas Fraud, Pencegahan Pada, Studi Keuangan, Pemeriksa Kota, Aset. 7(1), 57–63.

Ali, F. (2019). The Effects Of Corporate Governance On Financial Reporting Quality. Journal Of Modern Accounting And Auditing, 15(8). Https://Doi.Org/10.17265/1548-6583/2019.08.001

Alviola, S. (2017). Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan.

Anggita Fitriana, A. N. R., Widarno, B., & Harimurti, F. (2020). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Akuntansi Terhadap Kualitas Pelaporan Keuangan Daerah (Studi Pada Badan Keuangan Daerah Kabupaten Sukoharjo). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(4), 649–658. Https://Doi.Org/10.33061/Jasti.V15i4.3750

Chodijah, S., & Hidayah, N. (2018). Pengaruh Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Pelaporan Keuangan Pemerintah Daerah (Studi Kasus Skpd Provinsi Dki Jakarta). Tekun: Jurnal Telaah Akuntansi Dan Bisnis, 9(1), 34–48. Https://Doi.Org/10.22441/Tekun.V8i1.2595

Hair, F, J., C, W., Barry, B., Babin, & Anderson, R. E. (2011). Multivariate Data Analysis.

Julisa, T. R., Arfan, M., & Bz, F. S. (2024). The Effect Of Implementing An Internal Control System, Implementing Information Technology And Human Resource Competence On The Quality Of Financial Reporting (Study Of South Aceh Regional Work Unit). Asian Journal Of Management Analytics, 3(3), 825–836. Https://Doi.Org/10.55927/Ajma.V3i3.10035

Lusiyana, D., Susbiyani, A., & Eko, D. (2020). Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan. Budgeting : Journal Of Business, Management And Accounting, 2(1), 140–154. Https://Doi.Org/10.31539/Budgeting.V2i1.1225

Purba, R. B. (2023). Teori Akutansi: Sebuah Pemahaman Untuk Mendukung Penelitian Di Bidang Akuntansi. In Jurnal Ilmu Pendidikan (Vol. 7).

Puteri, I. P., Yuliarti, N. C., & Nastiti, A. S. (2019). Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keungan ( Studi Kasus Pada Bni Cabang Situbondo ). 10(2), 150–158.

Ridhiana, W. (2024). “Pengaruh Internal Control, Organizational Culture Terhadap Fraud Prevention Yang Dimediasi Oleh Corporate Governance.â€

Rusdiyanto, Susetyorini, & Elan, U. (2019). Good Corporate Governance Teori Dan Implementasinya Di Indonesia.

Sagara, Y. (2015). The Effect Of Implementation Accounting Information System And Competence Of Human Resources On The Quality Of Financial Reporting. Research Journal Of Finance And Accounting, 6(11), 156–167.

Santoso, H. M., Sarwono, A. E., & Kristianto, D. (2020). Pengaruh Pemahaman Standar Akuntansi Pemerintah, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Pelaporan Keuangan Pemerintah Daerah (Survei Pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(3), 322–331. Https://Doi.Org/10.33061/Jasti.V16i3.4440

Sarwono, A. E., & Handayani, A. (2021). Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable. International Journal Of Educational Research & Social Sciences, 2(1), 9–13. Https://Doi.Org/10.51601/Ijersc.V2i1.42

Sekaran, U. (2006). Buku Uma Sekarang E4_Populasi Sampel.Pdf.

Shafwan, S., Nadirsyah, N., & Ridwan, R. (2023). The Influence Of The Effectiveness Of The Accounting Information System, Internal Auditor Quality, And Human Resource Competence On Financial Reporting Quality. International Journal Of Social Health, 2(7), 449–455. Https://Doi.Org/10.58860/Ijsh.V2i7.73

Simadibrata, T. A. (2012). Peranan Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan Dan Kepercayaan Investor. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 49–55.

Suroso, S. (2022). Good Corporate Governance.

Tullah, D. S., Apriyanti, E., & Wijaya, N. (2018). Pengaruh Penerapan Good Government Governance (Ggg) Dan Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Terhadap Kualitas Pelaporan Keuangan (Studi Kasus Pemerintah Daerah Provinsi Di Jawa Barat Dan Banten). Balance Vocation Accounting Journal, 2(1), 1–11. Https://Doi.Org/10.31000/Bvaj.V2i1.975

Yadianti, W., & Mubarok, A. (2017). Kualitas Pelaporan Keuangan Kajian Teoretis Dan Empiris.

Yusup. (2021). Sumber Daya Manusia Berbasis Kompetensi.

Zumaira, T., & Rahmawaty, R. (2022). Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Peran Auditor Internal Terhadap Kualitas Pelaporan Keuangan Pemerintah Daerah (Studi Pada Skpk Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 508–519. Https://Doi.Org/10.24815/Jimeka.V7i4.20662

Downloads

Published

2026-06-06

Issue

Vol. 10 No. 1 (2026): June

Section

Articles

License

pernyataan bahwa pemegang hak artikel


Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in International Journal of Advances in Intelligent Informatics. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Â