Develop and implement effective accounting information systems

Oct 13, 2025 by thesweetdesigns.com 61 views

The Effect of Accounting Information Systems, Quality of Human Resources, and Internal Audit on the Quality of Regional Government Financial Statements with the External Environment as Moderating Variables (Empirical Study of SKPD Padang Sidimpuan City)

Introduction

The quality of financial statements is a crucial aspect of regional government management, as it directly affects public transparency and accountability. In this study, we investigated the impact of accounting information systems, the quality of human resources (HR), and internal audits on the quality of local government financial statements. We also considered the external environment as a moderation variable, which can influence the effectiveness of these factors. This study was conducted in the Regional Work Unit (SKPD) of Padang Sidimpuan City, involving 70 respondents, including the Head of Subdivision and Treasurer who had worked for at least one year.

Research Methodology

The research method used in this study is quantitative with a descriptive approach. Primary data was collected through questionnaires distributed directly to respondents. Data analysis was carried out using multiple linear regression analysis and moderation regression analysis with an absolute difference approach. Multiple regression was used to test hypotheses regarding the effect of accounting information systems, human resource quality, and internal audits on the quality of local government financial statements, while moderation analysis was used to evaluate the role of the external environment.

Research Result

The results of multiple linear regression analysis show that the use of accounting information systems and human resource quality have a positive and significant influence on the quality of local government financial statements. This confirms the importance of these two factors in producing quality financial statements. Furthermore, the analysis of moderation variables shows that the external environment is able to moderate the effect of HR quality on the quality of financial statements. This means that if the external environment supports, the quality of human resources can be more effective in improving financial statements. However, the external environment cannot moderate the effect of the use of accounting information systems on the quality of financial statements. This shows that although the environment plays an important role, other factors may be more decisive in the effectiveness of accounting information systems.

The Role of Accounting Information Systems

A good accounting information system is essential for effective data collection and processing. It enables regional governments to produce accurate and reliable financial statements, which are critical for decision-making and accountability. In this study, we found that the use of accounting information systems has a positive and significant influence on the quality of local government financial statements. This suggests that regional governments should invest in developing and implementing effective accounting information systems to improve the quality of their financial statements.

The Importance of Human Resource Quality

Human resource quality is another critical factor that affects the quality of financial statements. The quality of human resources refers to the skills, knowledge, and experience of employees involved in financial management. In this study, we found that human resource quality has a positive and significant influence on the quality of local government financial statements. This suggests that regional governments should focus on developing the skills and knowledge of their employees to improve the quality of their financial statements.

The Role of Internal Audit

Internal audit is an essential control mechanism that ensures the accuracy and reliability of financial statements. In this study, we found that internal audit has a positive and significant influence on the quality of local government financial statements. This suggests that regional governments should establish effective internal audit systems to ensure that their financial statements are accurate and reliable.

The Moderating Effect of the External Environment

The external environment can influence the effectiveness of human resources in producing quality financial statements. In this study, we found that the external environment can moderate the effect of HR quality on the quality of financial statements. This suggests that regional governments should consider the external environment when developing their human resources and accounting information systems.

Conclusion

This study provides important insights for decision makers in SKPD and related agencies to continue to strive to improve the quality of financial statements through improving accounting information systems and competent human resource development, as well as paying attention to external factors that can affect. The findings of this study suggest that regional governments should focus on developing effective accounting information systems, human resource quality, and internal audit systems to improve the quality of their financial statements.

Recommendations

Based on the findings of this study, we recommend that regional governments in Padang Sidimpuan City and other regions should:

Develop and implement effective accounting information systems to improve the quality of their financial statements.
Focus on developing the skills and knowledge of their employees to improve human resource quality.
Establish effective internal audit systems to ensure the accuracy and reliability of their financial statements.
Consider the external environment when developing their human resources and accounting information systems.

By implementing these recommendations, regional governments can improve the quality of their financial statements, increase public transparency and accountability, and make informed decisions to achieve their development goals.
Frequently Asked Questions (FAQs) about the Effect of Accounting Information Systems, Quality of Human Resources, and Internal Audit on the Quality of Regional Government Financial Statements

Q: What is the significance of this study?

A: This study is significant because it investigates the impact of accounting information systems, human resource quality, and internal audits on the quality of local government financial statements. The findings of this study can provide insights for decision makers in SKPD and related agencies to improve the quality of their financial statements.

Q: What is the research methodology used in this study?

A: The research methodology used in this study is quantitative with a descriptive approach. Primary data was collected through questionnaires distributed directly to respondents. Data analysis was carried out using multiple linear regression analysis and moderation regression analysis with an absolute difference approach.

Q: What are the key findings of this study?

A: The key findings of this study are:

The use of accounting information systems and human resource quality have a positive and significant influence on the quality of local government financial statements.
The external environment can moderate the effect of HR quality on the quality of financial statements.
The external environment cannot moderate the effect of the use of accounting information systems on the quality of financial statements.

Q: What is the role of accounting information systems in improving the quality of financial statements?

A: A good accounting information system is essential for effective data collection and processing. It enables regional governments to produce accurate and reliable financial statements, which are critical for decision-making and accountability.

Q: What is the importance of human resource quality in improving the quality of financial statements?

A: Human resource quality is another critical factor that affects the quality of financial statements. The quality of human resources refers to the skills, knowledge, and experience of employees involved in financial management. In this study, we found that human resource quality has a positive and significant influence on the quality of local government financial statements.

Q: What is the role of internal audit in improving the quality of financial statements?

A: Internal audit is an essential control mechanism that ensures the accuracy and reliability of financial statements. In this study, we found that internal audit has a positive and significant influence on the quality of local government financial statements.

Q: How can regional governments improve the quality of their financial statements?

A: Based on the findings of this study, regional governments can improve the quality of their financial statements by:

Developing and implementing effective accounting information systems
Focusing on developing the skills and knowledge of their employees
Establishing effective internal audit systems
Considering the external environment when developing their human resources and accounting information systems

Q: What are the implications of this study for regional governments?

A: The implications of this study for regional governments are:

They should focus on developing effective accounting information systems, human resource quality, and internal audit systems to improve the quality of their financial statements.
They should consider the external environment when developing their human resources and accounting information systems.
They should make informed decisions to achieve their development goals based on accurate and reliable financial statements.

Q: What are the limitations of this study?

A: The limitations of this study are:

The study was conducted in a single region, Padang Sidimpuan City, and the findings may not be generalizable to other regions.
The study used a quantitative approach, which may not capture the nuances of the complex relationships between accounting information systems, human resource quality, internal audit, and the quality of financial statements.

Q: What are the future research directions based on this study?

A: The future research directions based on this study are:

Conducting a similar study in other regions to generalize the findings.
Using a mixed-methods approach to capture the nuances of the complex relationships between accounting information systems, human resource quality, internal audit, and the quality of financial statements.
Investigating the impact of other factors, such as technology and governance, on the quality of financial statements.