The Influence of Human Resource Competencies, Accounting Information System, and Internal Control Systems on The Quality of Financial Reports at Community Health Centers in Jombang Regency
Keywords:
Human Resources; Accounting Information System; Internal Control System; Financial Report Quality; Community Health CenterAbstract
This study aims to analyze the human resource competencies, accounting information systems, and internal control systems on the quality of financial reports in community health centers (Puskesmas) throughout Jombang Regency. Financial report quality is a crucial aspect in achieving accountability and transparency in public sector financial management, in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This study employed a quantitative approach with a survey method. The study population included all employees involved in financial management and reporting at 34 community health centers (Puskesmas) throughout Jombang Regency, with 68 respondents selected using a census technique. Data were collected through questionnaires and analyzed using multiple linear regression after undergoing data quality testing and classical assumption testing. The results indicate that human resources partially have a positive and significant effect on financial report quality, with a significance value of 0.012 (<0.05). The internal control system also has a positive and significant effect, with a significance value of 0.001 (<0.05), and is the most dominant variable. Meanwhile, the accounting information system did not significantly impact the quality of financial reports, with a significance value of 0.902 (>0.05). Simultaneously, all three independent variables influenced the quality of financial reports. The coefficient of determination (R²) of 0.649 indicates that human resources, accounting information systems, and internal control systems explained 64.9% of the variation in financial report quality. The results of this study confirm that improving the quality of Community Health Center financial reports is largely determined by the competence of human resources and the effectiveness of internal control systems.
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