The Impact of Accounting Information Systems, Human Resource Competency, Internal Control, and Budgets on Accountability and Financial Report Quality

Wisang Candra Bintari, Muhammad Ali, Abdul Rahman Laba and Andi Ratna Sari Dewi

Economic Studies journal, 2025, issue 7, 149-167

Abstract: This study aims to analyse the influence of Accounting Information Systems (AIS), Human Resource Competency, Internal Control Systems (ICS), and budgets on accountability and the quality of financial reports in Muhammadiyah Universities (PTM – Perguruan Tinggi Muhammadiyah) in Indonesia. The sample was selected using purposive sampling, with the criterion being PTM, which conducted financial statement audits. The sample size was 95 PTM. The collected data were then analysed using descriptive analysis and Structural Equation Modelling with a Partial Least Squares approach (PLS-SEM). The analysis results indicate that not all variables significantly impact the accountability and quality of financial reports in the PTM. Accounting information systems do not have a significant effect, whereas human resource competence, internal control systems, and budgets positively influence accountability. Human resource competence and internal control systems also affect the quality of financial reports, whereas the budget does not. Accountability is significant in enhancing the quality of financial reports and can serve as a mediator between certain variables and financial report quality. This underscores the importance of transparency, responsibility, and improving accountability in enhancing the quality of financial reports.

JEL-codes: D14 G02 I22 O16 O33 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2025:i:7:p:149-167

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