Pengaruh Pengendalian Internal dan Penggunaan SIA Terhadap Kualitas Laporan Keuangan Melalui Kinerja Karyawan
-
Kiswah Nurma Awaliah
*
Universitas Djuanda, Bogor,
Indonesia
- Yoyok Priyo Hutomo Universitas Djuanda, Bogor, Indonesia
- Saepul Anwar Universitas Djuanda, Bogor, Indonesia
Abstract
This research is intended to investigate how organizational control mechanisms and the application of accounting-based information systems contribute to the quality of financial statements, while also considering employee performance acting as an intervening variable. The research is motivated by the relevene of producing high-quality financial reports as a foundation for decision-making, along with the need for effective control systems and optimal utilization of information technology to enhance organizational performance. A quantitative method using a causal research design was applied in this study. Data for this study were gathered by administering questionnaires to 100 staff members who participated as respondents in the selected research site. The analytical procedures were performed using SmartPLS version 4.0. A distinguishing feature of this research is the use of employee performance as a mediating construct. The results reveal that organizational control systems and the adoption of accounting information systems positively and significantly impact workers’ performance (p < 0,05). Furthermore, these variables were also found to positively and significantly affect the quality of financial reports (t = 3,894–4,841; p < 0,001). The study model demonstrated good explanatory power, with an R² value of 0.657 for employee performance and 0.759 for financial reporting quality. Theoretically, this study contributes to the development of accounting literature, while practically, it may serve as a reference for companies in improving financial reporting quality through stronger internal control, better optimization of accounting information systems, and improved staff performance.
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