The influence of ais and hr on the quality of financial reports through internal control at pt xyz
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Published:
Nov 30, 2025
Keywords:
Accounting Information System, Financial Report Quality, Human Resources, Internal Control, SEM-PLS
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Economy
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Abstract
This study examines the influence of Accounting Information Systems (AIS) and Human Resources (HR) on the quality of financial reports through the mediating role of internal control at PT XYZ, a company engaged in construction and IoT-based technology. The research employed a quantitative approach with an explanatory design. Data were collected from all 88 employees involved in the financial reporting process using a structured questionnaire. The analysis was conducted with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4.0. The results show that HR significantly influences both internal control and the quality of financial reports, while AIS significantly affects internal control and financial report quality. Internal control itself positively and significantly impacts financial report quality. Furthermore, internal control was found to mediate the relationship between HR and financial report quality as well as between AIS and financial report quality. These findings highlight the importance of competent HR, reliable AIS, and effective internal control in ensuring the quality of financial reports. This study contributes to the literature by clarifying mixed empirical evidence from previous research and offers practical implications for companies to strengthen internal control systems and human capital development to enhance financial reporting quality.
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How to Cite
Suwono, S. and Setiabudhi, H. . (2025) “The influence of ais and hr on the quality of financial reports through internal control at pt xyz”, Jurnal Mantik, 9(3), pp. 1109-1118. doi: 10.35335/mantik.v9i3.6800.
References
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COSO. (2013). Internal Control – Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
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Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An Introduction to Structural Equation Modeling. In Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7_1
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Lubis, D. M., Rusydi, M. K., & Prastiwi, A. (2023). The Role of the Government’s Internal Control System and Human Resource Competence on the Quality of Financial Reports With Leadership Commitment as Moderation. Journal of World Science, 2(7), 1062–1070. https://doi.org/10.58344/jws.v2i7.335
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Pahlevi, R. W., Putri, A. K., & Dwiarti, R. (2025). Pengaruh Kompetensi Sumberdaya Manusia dan Pemanfaat Teknologi Informasi terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal sebagai Variabel Intervening. AKRUAL: Jurnal Akuntansi Dan Keuangan, 7(1), 58–67. https://www.jurnal.uia.ac.id/index.php/Akrual/article/view/5126
Pujanira, P., & Taman, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi DIY. Nominal: Barometer Riset Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v612.16643
Rizki, M. F. J., Wahyudi, I., & Olimsar, F. (2025). Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Manajemen Terapan Dan Keuangan, 13(5), 1723–1737. https://online-journal.unja.ac.id/mankeu/article/view/36484
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems (13th ed., Edisi Bahasa Indonesia). Salemba Empat.
Ruhiyat, E., Ahmar, N., Mulyadi, J. M. V, & Harnovinsah. (2025). The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals. Dinasti International Journal of Economics, Finance & Accounting, 6(2), 864–876. https://doi.org/10.38035/dijefa.v6i2.4116
Setiabudhi, H., Suwono, S., Setiawan, Y. A., & Karim, S. (2025). Analisis Data Kuantitatif dengan SmartPLS 4. In Borneo Novelty Publishing. Borneo Novelty Publishing.
Sunarta, I. N., & Astuti, P. D. (2023). Accounting information system quality and organizational performance: The mediating role of accounting information quality. International Journal of Professional Business Review, 8(3), 1–20.
Tindage, J., Manurung, T., & Manuhutu, M. A. (2024). The Effect of Accounting Information System Implementation on Internal Control Effectiveness in Sorong City MSMEs. International Journal of Health, Economics, and Social Sciences. https://jurnal.unismuhpalu.ac.id/index.php/IJHESS/article/view/7351
Wijayanti, L. (2017). Pengaruh Kompetensi Sumberdaya Manusia, Sistem Pengendalian Intern, dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah.
Younis, D., Saad, R., & Daraghma, Z. (2025). Does AIS quality lead to reporting quality in the municipalities: case study of the West Bank. Future Business Journal, 11(169). https://doi.org/10.1186/s43093-025-00589-5
Yuliani, S. (2010). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Telaah Dan Riset Akuntansi, 3(2), 206–220.
Andini, D., & Yusrawati. (2015). Pengaruh Kompetensi Sumberdaya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah. Jurnal Ekonomi, Manajemen Dan Akuntansi, 24, 65–82.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2019). Auditing and Assurance Services: An Integrated Approach. Pearson.
Asiatun, A., Adhim, C., & Marlina, L. (2025). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Pemanfaatan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan. Advances in Management & Financial Reporting, 3(3), 875–887. https://doi.org/10.60079/amfr.v3i3.614
Baihaqi, M. (2016). Pengantar Psikologi Kognitif. PT Refika Aditama.
Becker, G. S. (1964). Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education. University of Chicago Press.
Belkaoui, A. R. (2006). Accounting Theory (5th ed.). Thomson South-Western.
Bodnar, G. H., & Hopwood, W. S. (2010). Accounting Information Systems (10th ed.). Pearson Education.
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168.
COSO. (2013). Internal Control – Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
Donaldson, L. (2001). The contingency theory of organizations. Sage Publications.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An Introduction to Structural Equation Modeling. In Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7_1
Hamdy, A., Diab, A., & Eissa, A. M. (2025). Digital transformation and the quality of accounting information systems in the public sector: Evidence from developing countries. International Journal of Financial Studies, 13(1), 30. https://doi.org/10.3390/ijfs13010030
Idzdiana, F., Agriyanto, R., & Rahmiyanti, F. (2024). The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report. Global Financial Accounting Journal, 7(1). https://doi.org/10.37253/gfa.v7i1.6785
Indonesia, I. A. (2021). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1: Penyajian Laporan Keuangan. IAI.
Jamaluddin, & Muttaqim, H. (2025). The effects of human resource competencies, internal controls, and accrual accounting on financial report quality. Jurnal Ilmiah Manajemen Kesatuan, 13(4), 2757–2768. https://jurnal.ibik.ac.id/index.php/jimkes/article/view/3405
Kamandita, A. Z., & Suwandi, S. (2025). Pengaruh Penerapan Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi. Jurnal Riset Akuntansi, 3(1), 80–106. https://jurnal.itbsemarang.ac.id/index.php/JURA/article/view/2884
Lubis, D. M., Rusydi, M. K., & Prastiwi, A. (2023). The Role of the Government’s Internal Control System and Human Resource Competence on the Quality of Financial Reports With Leadership Commitment as Moderation. Journal of World Science, 2(7), 1062–1070. https://doi.org/10.58344/jws.v2i7.335
Mangkunegara, A. A. A. P. (2005). Manajemen Sumber Daya Manusia Perusahaan. Remaja Rosdakarya.
Mitjo, F., Kawatu, F. S., & Tangkau, J. (2022). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Utara. Jurnal Akuntansi Manado (JAIM), 234–241. http://download.garuda.kemdikbud.go.id/article.php?article=3459044
Mulyadi. (2016). Sistem Akuntansi. Salemba Empat.
Olayemi, O. O. (2025). Accounting information system and financial reporting quality of quoted service companies in Nigeria. African Journal of Accounting and Financial Research. https://doi.org/10.52589/AJAFR-5ZC6OSZS
Pahlevi, R. W., Putri, A. K., & Dwiarti, R. (2025). Pengaruh Kompetensi Sumberdaya Manusia dan Pemanfaat Teknologi Informasi terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal sebagai Variabel Intervening. AKRUAL: Jurnal Akuntansi Dan Keuangan, 7(1), 58–67. https://www.jurnal.uia.ac.id/index.php/Akrual/article/view/5126
Pujanira, P., & Taman, A. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Daerah Provinsi DIY. Nominal: Barometer Riset Akuntansi Dan Manajemen, 6(2). https://doi.org/10.21831/nominal.v612.16643
Rizki, M. F. J., Wahyudi, I., & Olimsar, F. (2025). Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Manajemen Terapan Dan Keuangan, 13(5), 1723–1737. https://online-journal.unja.ac.id/mankeu/article/view/36484
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems (13th ed., Edisi Bahasa Indonesia). Salemba Empat.
Ruhiyat, E., Ahmar, N., Mulyadi, J. M. V, & Harnovinsah. (2025). The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals. Dinasti International Journal of Economics, Finance & Accounting, 6(2), 864–876. https://doi.org/10.38035/dijefa.v6i2.4116
Setiabudhi, H., Suwono, S., Setiawan, Y. A., & Karim, S. (2025). Analisis Data Kuantitatif dengan SmartPLS 4. In Borneo Novelty Publishing. Borneo Novelty Publishing.
Sunarta, I. N., & Astuti, P. D. (2023). Accounting information system quality and organizational performance: The mediating role of accounting information quality. International Journal of Professional Business Review, 8(3), 1–20.
Tindage, J., Manurung, T., & Manuhutu, M. A. (2024). The Effect of Accounting Information System Implementation on Internal Control Effectiveness in Sorong City MSMEs. International Journal of Health, Economics, and Social Sciences. https://jurnal.unismuhpalu.ac.id/index.php/IJHESS/article/view/7351
Wijayanti, L. (2017). Pengaruh Kompetensi Sumberdaya Manusia, Sistem Pengendalian Intern, dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah.
Younis, D., Saad, R., & Daraghma, Z. (2025). Does AIS quality lead to reporting quality in the municipalities: case study of the West Bank. Future Business Journal, 11(169). https://doi.org/10.1186/s43093-025-00589-5
Yuliani, S. (2010). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Telaah Dan Riset Akuntansi, 3(2), 206–220.
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