The objective of this research was to ascertain how intellectual capital, audit quality, corporate governance mechanisms affected the financial statement integrity and their impact on company financial performance. The population in this research are manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020. The number of samples in this research were 33 manufacturing companies listed on the Indonesian Stock Exchange. The amount of data in this research uses as many as 165 of 33 manufacturing companies listed on the Indonesian Stock Exchange. Sampling technique through purposive sampling method. The statistical method uses multiple linear regression analysis by testing the t-statistical hypothesis test through Eviews 12. T-Statistical test results showed that intellectual capital had a significant negative effect and independent commissioners had a significant positive effect on financial statement integrity, while audit quality, institutional ownership, audit committees did not affect financial statement integrity and financial statement integrity, intellectual capital, audit quality, independent commissioners had a significant positive effect on company’s financial performance, while institutional ownership, audit committees did not influence the financial statement integrity.
Submission of financial reports on time is often a problem, one of which is the case with the Department of Education, Youth and Sports. This quantitative study aims to obtain information on the moderating effect of organizational commitment on the competence of human resources managing School Operational Assistance (BOS) funds and governance in accountability for the use of their budget. Drawing a sample of 351 from all managers of BOS funds in public elementary and junior high schools. Data collection uses a questionnaire, with a quota sampling technique, data processing uses SmartPLS. The results of this study inform that human resource competence and governance affect the quality of financial reports, but organizational commitment is not able to strengthen its influence. Procurement of appropriate training, optimization of existing systems, verification of Activity Plans and School Budgets, reconciliation of budget implementation. For further research, it is better to collect data directly to the educational unit, so that all respondents' statements are in accordance with the facts.
The financial reporting of cooperatives to the Ministry of Cooperatives and Small and Medium Enterprises (KUKM) is often delayed while financial statement information is considered relevant if it is timely. The financial report serves as material for analyzing the performance of the cooperative and as an accountability report from the management to the owners or members of the cooperative at the annual member meeting. By using information technology as a moderating variable, this study aims to identify the effect of accounting understanding, human resource competence, and internal control systems on the quality of cooperative financial statements in the DKI Jakarta area. The population of this study is cooperatives located in DKI Jakarta. The determination of the sample used a purposive sampling technique and this study involved 97 cooperatives as samples. This quantitative study used SEM and Smart PLS models for data analysis. The results showed that accounting understanding, human resource competence, and the application of the internal control system had a positive and statistically significant effect on the quality of financial statements. Meanwhile, the use of information technology did not strengthen the effect of accounting understanding, human resource competence, and the application of the internal control system on the quality of financial statements.
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