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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) · pp. 194–204

DOI
10.22437/jca.v17i2.46871
ISSN
3123-1918, 1979-4851
Published
2025-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 95 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Iskandar SamAffiliation unknown3
Yudi YudiAffiliation unknown2
Muhammad GowonAffiliation unknown2
Ratih KusumastutiAffiliation unknown2
Dewi FitriyaniAffiliation unknown2
Yuliusman YuliusmanAffiliation unknown2
Fitrini MansurAffiliation unknown2
Muh. RafiyAffiliation unknown1
Ambo Wonua NusantaraAffiliation unknown1
Rita FriyaniAffiliation unknown1
Enggar Diah Puspa ArumAffiliation unknown1
Haryadi HaryadiAffiliation unknown1
Wirmie Eka PutraAffiliation unknown1
Mukhzarudfa MukhzarudfaAffiliation unknown1
Susfayetti SusfayettiAffiliation unknown1
Dessy RakhmawatiAffiliation unknown1
Nelli HerlinaAffiliation unknown1
Ratih RatnasariAffiliation unknown1
Angga PratamaAffiliation unknown1
Rifal Dwi PutraAffiliation unknown1
Utami Fajar CahyaniAffiliation unknown1
Wahyu Wiguna JanuarAffiliation unknown1
Ilham WahyudiAffiliation unknown1
Moria Norberta SiburianAffiliation unknown1
Salman JumailiAffiliation unknown1
Roselika AgryadiniAffiliation unknown1
Siska SafiraAffiliation unknown1
Abdila Rungki PatmalarsihAffiliation unknown1
Ananda Fitri FebrianiAffiliation unknown1
Sri RahayuHasanuddin University1
Prabu IkhlasAffiliation unknown1
Muhammad RidwanHasanuddin University1
Muhammad Dzakwan NaufalAffiliation unknown1
Pebi SanjayaAffiliation unknown1
Luthfi LuthfiAffiliation unknown1
Muhammad SabyanAffiliation unknown1
Muhammad Rizki FajriAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>