QUALITY OF FINANCIAL STATEMENTS: THE IMPACT OF HUMAN RESOURCE QUALITY AND INTERNAL CONTROL SYSTEM

Dewi Maryunizah, Yulianda Delvi, Niknik Ahmad Munawar

Abstract


This research was conducted to determine the influence of the quality of human resources and internal control on the quality of Bandung City regional tax financial statements. The method used in this study is an associative descriptive method, with the data collection technique using a questionnaire as a research instrument; the statistical analysis method used in this study is multiple regression analysis. The primary data in this study was sourced from the Bandung City Regional Tax Revenue and Financial Management Office. The sample is the financial staff at the Bandung City Tax Finance Office, with as many as 50 respondents. Human Resources Quality significantly influences the Quality of Financial Statements. Internal Control Systems do not considerably affect the Quality of Financial Statements. The results of this study provide an overview to government agencies about the importance of improving the quality of human resources and the effectiveness of internal control to ensure better quality of financial reports. Thus, agencies can focus on developing employee competencies through training, certification, and relevant career development programs.

Keywords


Human Resource Quality, Internal Control System, Quality Of Financial Statements

Full Text:

PDF

References


Abdullah, Z. I. B., Almsafir, M. K., & Al-Smadi, A. A. M. (2015). Transparency and reliability in financial statement: Do they exist? Evidence from Malaysia. Open Journal of Accounting, 4(04), 29.

Ading Sunarto,2020. “ Kinerja Karyawan Berbasis Kepemimpinan dan Motivasi pada PT. Duta Jaya Persada Mining’’. Jurnal Ilmiah Manajemen Sumber Daya Manusia. Vol . No. 3 Hal 246-257

Adnan, M. A., & Sunarto, A. (2020). Judicial review due to bankruptcy law on state-owned enterprises (persero) and workers. Legal Brief, 10(1), 50-58.

Afuberoh, D., & Okoye, E. (2014). The impact of taxation on revenue generation in Nigeria: A study of federal capital territory and selected states. International journal of public administration and management research, 2(2), 22-47.

Al-Hashimi, A. (2019). Transparency of government financial reporting: A case study of local government financial reporting in Iraq. International Journal of Innovation, Creativity and Change, 10(6), 372-393.

Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of accounting and economics, 50(2-3), 179-234.

Bandung City Regional Regulation Number 20 of 2011 concerning Regional Taxes.

Berman, E. M., Bowman, J. S., West, J. P., & Van Wart, M. R. (2021). Human resource management in public service: Paradoxes, processes, and problems. Cq Press.

Biea, E. A., Dinu, E., Bunica, A., & Jerdea, L. (2024). Recruitment in SMEs: the role of managerial practices, technology and innovation. European Business Review, 36(3), 361-391.

Budiarti, F., & Fadhilah, H. (2022). Pengaruh Kepatuhan Wajib Pajak, Sanksi Pajak Dan Pemutihan Pajak Terhadap Penerimaan Pajak Kedaraan Bermotor Pada Pada Kantor Samsat Pajajaran 1 Kota Bandung. Riset Akuntansi Dan Perbankan, 16(1), 657-672.

De Franco, G., Kothari, S. P., & Verdi, R. S. (2011). The benefits of financial statement comparability. Journal of Accounting research, 49(4), 895-931.

Dimitrijevic, D., Milovanovic, V., & Stancic, V. (2015). The role of a company’s internal control system in fraud prevention. Financial Internet Quarterly, 11(3), 34-44.

Febrian, W. D., Ardista, R., Kutoyo, M. S., Suryana, Y., Febrina, W., Kusnadi, K., ... & Irwanto, I. (2022). Manajemen sumber daya manusia.

Finlayson, K., & Downe, S. (2013). Why do women not use antenatal services in low-and middle-income countries? A meta-synthesis of qualitative studies. PLoS medicine, 10(1), e1001373.

Gardi, B., Abdalla Hamza, P., Sabir, B. Y., Mahmood Aziz, H., Sorguli, S., Abdullah, N. N., & Al-Kake, F. (2021). Investigating the effects of financial accounting reports on managerial decision making in small and medium-sized enterprises. Bawan Yassin and Mahmood Aziz, Hassan and Sorguli, Sarhang and Abdullah, Nabaz Nawzad and Al-Kake, farhad, Investigating the Effects of Financial Accounting Reports on Managerial Decision Making in Small and Medium-sized Enterprises (April 28, 2021).

Ginter, P. M., Duncan, W. J., & Swayne, L. E. (2018). The strategic management of health care organizations. john wiley & sons.

Halim, Abdul, Icuk Rangga Bawono, and Amin Dara. "Perpajakan: Konsep, aplikasi, contoh, dan studi kasus." Jakarta: Salemba Empat (2014).

Hasanudin, H. (2024). Optimizing The Implementation Of Enterprise Resource Planning (ERP) In Company Financial Management. Jurnal Ekonomi, Akuntansi dan manajemen Indonesia, 2(02), 104-114.

Hasibuan, Malayu, S.P. 2020 . Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.

Hendriks, C. J. (2012). Integrated Financial Management Information Systems: Guidelines for effective implementation by the public sector of South Africa. South African Journal of Information Management, 14(1), 1-9.

HIDAYAT, Rachmat; WATI, Suci Rahma. Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung. Owner: Riset dan Jurnal Akuntansi, 2022, 6.4: 4009-4020.

Hove, M., Ngwerume, E. T., & Muchemwa, C. (2013). The urban crisis in Sub-Saharan Africa: A threat to human security and sustainable development. Stability: International Journal of Security and Development, 2(1), 7-7.

Jalil, F. Y., Azhar, I., Annas, M., Galib, A., Tarmizi, R., Tanjung, J., ... & Wulandari, S. S. (2024). Dasar-dasar perpajakan. Sada Kurnia Pustaka.

Julyanthry, J., Siagian, V., Asmeati, A., Hasibuan, A., Simanullang, R., Pandarangga, A. P., ... & Syukriah M, E. A. (2020). Manajemen Produksi dan Operasi.

Jung, C. S., & Lee, G. (2013). Goals, strategic planning, and performance in government agencies. Public Management Review, 15(6), 787-815.

Kokkinen, L., & Konu, A. (2012). Work ability of employees in changing social services and health care organizations in Finland. International journal of occupational medicine and environmental health, 25, 151-165.

Kramar, R. (2014). Beyond strategic human resource management: is sustainable human resource management the next approach?. The international journal of human resource management, 25(8), 1069-1089.

Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Tax and Regional Retribution (State Gazette of the Republic of Indonesia of 2009 Number 130, Supplement to the State Gazette of the Republic of Indonesia Number 5049).

Muthaher, O. (2019). Government Accounting Standard, Human Capacity, Internal Control System And Financial Supervision As A Quality Analysis Of Government Financial Statements. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 14(1), 186-200.

Osadchy, E. A., Akhmetshin, E. M., Amirova, E. F., Bochkareva, T. N., Gazizyanova, Y. Y., & Yumashev, A. V. (2018). Financial statements of a company as an information base for decision-making in a transforming economy.

Ostrom, A. L., Parasuraman, A., Bowen, D. E., Patrício, L., & Voss, C. A. (2015). Service research priorities in a rapidly changing context. Journal of service research, 18(2), 127-159.

Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU.

PERRY, James L.; HONDEGHEM, Annie. Directions for future theory and research. Motivation in public management: The call of public service, 2008, 294-313.

Powell, J. J., & Solga, H. (2010). Analyzing the nexus of higher education and vocational training in Europe: a comparative‐institutional framework. Studies in Higher Education, 35(6), 705-721.

Quinn, R. W., Spreitzer, G. M., & Lam, C. F. (2012). Building a sustainable model of human energy in organizations: Exploring the critical role of resources. Academy of Management Annals, 6(1), 337-396.

Ratmono, D., Darsono, D., & Cahyonowati, N. (2020). Financial statement fraud detection with beneish M-score and dechow F-score model: an empirical analysis of fraud pentagon theory in Indonesia. International Journal of Financial Research, 11(6), 154.

Riduwan, A. (2008). Pernyataan Standar Akuntansi Keuangan No. 46 dan Koefisien Respon Laba Akuntansi. EKUITAS (Jurnal Ekonomi dan Keuangan), 12(3), 336-358.

Sagita, K. (2023). Analysis of Tax Collection on Revenue from Tax Arrears (Empirical Study at KPP Pratama Tampan). Interconnection: An Economic Perspective Horizon, 1(3), 143-162.

Sayidah, N., Hartati, S. J., Winedar, M., Assagaf, A., & Muhajir, M. (2020). Clarification of honesty value in the learning process of forensic accounting and investigative auditing. International Journal of Innovation, Creativity, and Change., 13(7), 1210-1228.

Sayidah, Nur, et al. "Clarification of honesty value in the learning process of forensic accounting and investigative auditing." International Journal of Innovation, Creativity, and Change. 13.7 (2020): 1210-1228.

SAYIDAH, Nur, et al. Clarification of honesty value in the learning process of forensic accounting and investigative auditing. International Journal of Innovation, Creativity, and Change., 2020, 13.7: 1210-1228.

Setó-Pamies, D. (2012). Customer loyalty to service providers: examining the role of service quality, customer satisfaction and trust. Total Quality Management & Business Excellence, 23(11-12), 1257-1271.

Shaukat, H., Ashraf, N., & Ghafoor, S. (2015). Impact of human resource management practices on employees performance. Middle-East Journal of Scientific Research, 23(2), 329-338.

Sitepu, F. A., Dalimunthe, R. F., & Sembiring, B. K. F. (2020). Effect of physical work environment and non-physical work environment on employee performance through job satisfaction at PT. MNC sky vision Tbk Medan. Int. J. Res. Rev, 7, 302-309.

Sugiono, S., Noerdjanah, N., & Wahyu, A. (2020). Uji validitas dan reliabilitas alat ukur SG posture evaluation. Jurnal Keterapian Fisik, 5(1), 55-61.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif dan R & D [Qualitative, Quantitative and R & D Research Methods]. Bandung : Alfabeta

Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif dan R & D [Qualitative, Quantitative and R & D Research Methods]. Bandung: Alfabeta.

Swanson, R. A. (2022). Foundations of human resource development. Berrett-Koehler Publishers.

Syverson, C. (2011). What determines productivity?. Journal of Economic literature, 49(2), 326-365.

Undang – Undang no.27 tahun 2007 Tentang perpajakan.

Yakubu, I. N., Alhassan, M. M., Iddrisu, N. A., Adam, J., & Sumaila, M. R. (2017). The effectiveness of internal control system in safeguarding assets in the Ghanaian banking industry.




DOI: https://doi.org/10.15575/aksy.v7i1.43603

Refbacks

  • There are currently no refbacks.


slot https://bursaikan.kkp.go.id/obc/ https://www.assets.rpg.co.id/ https://www.linkandthink.org/ Slot Gacor https://www.theyashotel.com/ https://elearning.itbwigalumajang.ac.id/ https://bapeten.go.id/upload/ https://sentraki.itbwigalumajang.ac.id/ https://lppm.itbwigalumajang.ac.id/ https://bkombandung.kemkes.go.id/ slot gacor hari ini https://sinovik.kemkes.go.id/assets/run/ https://pdcproductions.com/ https://kkp.umt.ac.id/ https://csirt.sulbarprov.go.id/uploads/