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The Influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria

Jurnal Cakrawala Akuntansi · Vol. 17 No. 2 (2025) · hlm. 194–204

DOI
10.22437/jca.v17i2.46871
ISSN
3123-1918, 1979-4851
Terbit
2025-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze and empirically examine the influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria. The research employs a quantitative approach with a total of 45 respondents, and data were collected through the distribution of questionnaires. Data analysis methods include Statistical Analysis, Outer Model, Inner Model, and Hypothesis Testing using Partial Least Squares (PLS) analysis assisted by SmartPLS software version 4.1.1.2. The proposed hypotheses state that Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality affect the Quality of Financial Reports. The results indicate that partially, Human Resource Competence and Accounting Information Systems do not affect the Quality of Financial Reports, whereas Financial Management Accountability and Audit Quality have a significant effect. Simultaneously, Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality collectively influence the Quality of Financial Reports at PT. Bahari Gembira Ria.

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  • Universitas Jambi
  • State University of Jakarta
  • Universitas Islam Negeri Ar-Raniry
  • University of Brawijaya
  • Universitas Islam Al-Aziziyah Indonesia
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  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Iskandar SamUniversitas Jambi3
Ratih KusumastutiUniversitas Jambi2
Dewi FitriyaniUniversitas Jambi2
Angga Yudha PratamaUniversitas Jambi1
Yudi YudiUniversitas Jambi1
Rifal Dwi PutraUniversitas Jambi1
Utami Fajar CahyaniAfiliasi tidak diketahui1
Muhammad GowonAfiliasi tidak diketahui1
Muhammad GowonUniversitas Jambi1
Wahyu Wiguna JanuarAfiliasi tidak diketahui1
Moria Norberta SiburianAfiliasi tidak diketahui1
Ilham WahyudiAfiliasi tidak diketahui1
Siska SafiraUniversitas Jambi1
Abdila Rungki PatmalarsihUniversitas Jambi1
Yudi YudiUniversitas Jambi1
Ananda Fitri FebrianiUniversitas Jambi1
Sri RahayuUniversity of Brawijaya1
Prabu IkhlasUniversitas Jambi1
Fitrini MansurAfiliasi tidak diketahui1
Pebi SanjayaAfiliasi tidak diketahui1
Luthfi LuthfiAfiliasi tidak diketahui1
Muhammad Rizki FajriAfiliasi tidak diketahui1
Lina Dwi SusantiUniversitas Jambi1
Tasya Bunga ChristiUniversitas Jambi1
Yuliusman YuliusmanUniversitas Jambi1
Octa Diva VioletaUniversitas Jambi1
Wiwik TiswiyantiUniversitas Jambi1
Ahmad HamdaniAfiliasi tidak diketahui1
Indryani IndryaniUniversitas Jambi1
Mia AinaUniversitas Jambi1
Syahrizal AbbasUniversitas Islam Negeri Ar-Raniry1
A. Hamid SarongUniversitas Islam Negeri Ar-Raniry1
Karimuddin KarimuddinUniversitas Islam Al-Aziziyah Indonesia1
Yuli RahmawatiState University of Jakarta1
Alin MardiahState University of Jakarta1
Syauqi Faizka RamadhaniState University of Jakarta1
Mela PuspitasariAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria</dc:title>
	<dc:creator xml:lang="en">Nurmadia, Nurmadia</dc:creator>
	<dc:creator xml:lang="en">Afrizal, Afrizal</dc:creator>
	<dc:creator xml:lang="en">Erwati, Misni</dc:creator>
	<dc:subject xml:lang="en">Human Resource Competence</dc:subject>
	<dc:subject xml:lang="en">Accounting Information Systems</dc:subject>
	<dc:subject xml:lang="en">Financial Management Accountability</dc:subject>
	<dc:subject xml:lang="en">Audit Quality</dc:subject>
	<dc:subject xml:lang="en">Quality of Financial Reports</dc:subject>
	<dc:description xml:lang="en">This study aims to analyze and empirically examine the influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria. The research employs a quantitative approach with a total of 45 respondents, and data were collected through the distribution of questionnaires. Data analysis methods include Statistical Analysis, Outer Model, Inner Model, and Hypothesis Testing using Partial Least Squares (PLS) analysis assisted by SmartPLS software version 4.1.1.2. The proposed hypotheses state that Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality affect the Quality of Financial Reports. The results indicate that partially, Human Resource Competence and Accounting Information Systems do not affect the Quality of Financial Reports, whereas Financial Management Accountability and Audit Quality have a significant effect. Simultaneously, Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality collectively influence the Quality of Financial Reports at PT. Bahari Gembira Ria.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46871</dc:identifier>
	<dc:identifier>10.22437/jca.v17i2.46871</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi; 194-204</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46871/22467</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Nurmadia</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>