Ilomata International Journal of Tax & Accounting
P-ISSN: 2714-9838; E-ISSN: 2714-9846
Volume 6, Issue 3 July 2025
Page No. 1-16

Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on
Financial Report Quality in Central Kalimantan's Religious Courts
123

Maya Sosilawati1, Kadir2, Sarwani3

Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat, Indonesia
Correspondent: obhiemaya@yahoo.co.id1

ABSTRACT: This study aims to analyze the influence of
internal control systems, quality of human resources,
Accepted
: July 12, 2025
utilization of information technology, and implementation of
accrual-based government accounting standards on the
Published : July 31, 2025
quality of financial reports of Religious Courts throughout
Central Kalimantan. The findings indicate that the Internal
Control System is the most dominant factor (coefficient
Citation; Sosilawati, M., Kadir & Sarwani, 0.327) in influencing the Quality of Financial Reports of
(2025). Influence of Internal Controls, HR Religious Courts throughout Central Kalimantan, followed
Quality, IT, and Accrual Accounting on by the Implementation of Accrual-Based Government
Financial Report Quality in Central Accounting Standards (coefficient 0.264), Quality of Human
Kalimantan's Religious Courts. Ilomata
Resources (coefficient 0.251), and Utilization of Information
International Journal of Tax & Accounting,
Technology (coefficient 0.236). The adjusted R-squared value
6(3), 1-16.
of 0.782 indicates that 78.2% of the variation in financial
report quality can be explained by these factors, affirming the
https://doi.org/1061194/ijtc.v6i3.1835
model's explanatory power. The mean values of the variables
indicate that all aspects, including Financial Report Quality,
Internal Control System, Human Resource Quality,
Utilization of Information Technology, and Implementation
of Accrual-Based Government Accounting Standards, have
been implemented well.
Received

: May 15, 2025

Keywords: Internal Control System, Human Resource
Quality, Information Technology, Government Accounting
Standards, Financial Report Quality.
This is an open access article under the
CC-BY 4.0 license

INTRODUCTION
In an era of increasing globalization and heightened public demands for transparency, effective
government financial management has become a crucial aspect of ensuring accountability and
performance. (Akbar, 2018) Public financial reporting, in particular, plays a vital role in providing
relevant information for decision-making, performance evaluation, and accountability. (Maranjaya,
2022)To meet these escalating expectations and to foster good governance, the quality of
government financial reports is paramount. (Akrual, 2018) This study, therefore, analyzes the
influence of internal control systems, quality of human resources, utilization of information
technology, and implementation of accrual-based government accounting standards on the quality
of financial reports of Religious Courts throughout Central Kalimantan. The implementation of
accrual-based accounting in the government sector requires the support of various internal
organizational factors to produce quality financial reports. This quantitative study uses a survey

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

approach with data collection techniques through questionnaires distributed to employees
involved in financial management throughout Religious Courts throughout Central Kalimantan.
Data were analyzed using multiple linear regression techniques to test the hypothesis of the partial
and simultaneous influence of independent variables on the dependent variable. (Sugiyono, 2010)
Government financial management, especially in the era of globalization, faces increasingly high
demands for transparency, which is crucial for public accountability and performance (Anggraini
& Akbar, 2022). The quality of financial reports is paramount as it provides relevant information
for decision-making, performance evaluation, and accountability. In Indonesia, government
financial reports must adhere to Government Accounting Standards (SAP) as regulated by
Government Regulation Number 71 of 2010, which mandates components such as the Budget
Realization Report (LRA), Balance Sheet, Operational Report, Statement of Changes in Equity,
and Notes to Financial Statements (CaLK). The quality of these reports is assessed based on
characteristics like relevance, reliability, comparability, and understandability, and is often reflected
in the audit opinion provided by the Supreme Audit Institution (BPK). The Religious Courts, as
accounting entities under the Supreme Court of the Republic of Indonesia, are obligated to
conduct accounting and prepare accountability reports for the State Revenue and Expenditure
Budget (APBN), further emphasizing the need for transparent and accountable financial
management in accordance with regulations like Minister of Finance Regulation Number 173 of
2023.
On the other hand, the utilization of information technology has become a major driving factor
in improving the efficiency and accuracy of government financial management. Information
technology not only simplifies financial recording and reporting processes but also enables stricter
and real-time supervision of budget allocation and utilization. In the context of implementing
accrual-based government accounting standards, information technology acts as an enabler that
facilitates the conversion process from a cash basis to an accrual basis. Thus, the integration of
internal control systems, human resource quality, utilization of information technology, and the
implementation of accrual-based accounting standards becomes a key factor in realizing effective
and accountable government financial governance (Bawiling, 2015).
The government's commitment to improved financial transparency is underscored by regulations
such as Law Number 17 of 2023 concerning State Finance, which mandates a transition to accrualbased accounting. This shift is crucial for enhancing the accountability of government financial
reports, including those of the Religious Courts, by providing a more comprehensive and accurate
picture of financial performance and position over time. The challenges in fully implementing
these accrual-based standards, as evidenced by issues like inconsistent financial recording and noncompliance with regulations found by the Supreme Audit Institution (BPK) in Religious Courts,
highlight a pressing need for effective financial management practices to meet these accountability
demands. (Junedah, 2019) Furthermore, Government Accounting Standards (SAP) are specifically
regulated in Government Regulation Number 71 of 2010, which replaced Government Regulation
Number 24 of 2005. Government financial reports, which include the Budget Realization Report
(LRA), Balance Sheet, Operational Report, Statement of Changes in Equity, and Notes to Financial
Statements (CaLK), must be prepared in accordance with these SAP (Djemma et al., 2023). The
quality of financial reports, characterized by relevance, reliability, comparability, and
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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

understandability, is essential for supporting decision-making, performance evaluation, and public
accountability. The assessment of this quality is often based on the audit opinion provided by the
Supreme Audit Institution (BPK).
Despite the existence of this regulatory framework, the Supreme Audit Institution (BPK)
consistently identifies challenges in state financial management. BPK's audit findings often indicate
inconsistencies in financial report accounts with SAP, weaknesses in the Internal Control System
(SPI), and non-compliance with laws and regulations. Specifically, in the Religious Courts
throughout Central Kalimantan, BPK found that weak internal control systems are a significant
factor contributing to inconsistencies in financial recording and reporting processes. (Dita et al.,
2024) Furthermore, BPK revealed that the quality of human resources (HR) and the optimization
of information technology (IT) utilization remain serious challenges, as many financial personnel
lack an adequate understanding of accrual-based government accounting standards, and IT
utilization is not yet optimal. These findings indicate that improving HR competence through
continuous training and optimizing IT infrastructure are strategic keys to supporting the transition
to accrual-based accounting and enhancing the quality of government financial reports. Similar
issues related to HR, IT, and SPI have also been found in other studies examining the quality of
local government financial reports (e.g., Fajriati et al., 2024; Hirzun et al., 2024; Shanti et al., 2024).
The Religious Court is one of the accounting entities under the Supreme Court of the Republic of
Indonesia that has the obligation to conduct accounting and prepare accountability reports for the
implementation of the State Revenue and Expenditure Budget (APBN). Although the Supreme
Court of the Republic of Indonesia achieved an Unqualified Opinion (WTP) from 2019–2023,
BPK still found weaknesses in the control system and non-compliance with laws and regulations,
such as inappropriate classification of goods expenditure and unorderly asset management (Astini,
2018). The preparation of Religious Court financial reports is guided by the Minister of Finance
Regulation Number 173 of 2023 and the Director General of Treasury Regulation Number S31/PB/PB.6/2023, which require transparent and accountable financial management.
Current phenomena show that Religious Courts face several obstacles in preparing financial
reports, including weaknesses in internal control, non-compliance with laws and regulations,
incomplete recording due to missed transactions, and frequent delays in financial reporting. The
main factors causing these problems are the lack of human resource competence in accounting,
the absence of specific training related to financial reporting, and employees having dual tasks that
can affect work efficiency even though adequate information technology is available. (Kalumata et
al., 2016)
While extensive research has explored factors influencing financial report quality, including
internal control systems, human resource quality, information technology utilization, and accrualbased government accounting standards, notable research gaps persist (Aulia, 2020). Prior studies
predominantly focus on the private sector, leaving governmental financial reporting comparatively
underexplored (Ghozali et al., 2016). Furthermore, a common limitation is the separate analysis of
these factors, precluding a comprehensive understanding of their simultaneous interaction and
cumulative impact on the quality of government financial reports. Previous investigations have
also insufficiently addressed local contexts and the unique challenges faced by regional

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

governments, such as limited IT infrastructure and regional disparities in human resource
competence (Sudaryo et al., 2021).
While numerous studies have investigated factors influencing financial report quality, including
internal control systems, human resource quality, utilization of information technology, and the
implementation of accrual-based government accounting standards, several significant research
gaps remain that this study aims to address (Wardani et al., 2018). First, a majority of prior research
has predominantly focused on the private sector, leaving a limited understanding of these dynamics
within government financial reporting. Second, previous studies often analyzed these factors in
isolation, failing to provide a comprehensive picture of their simultaneous interaction and
combined influence on the quality of government financial reports. Finally, there is a scarcity of
research specifically examining these factors within the context of Religious Courts, particularly in
regions like Central Kalimantan, which presents unique challenges such as limited information
technology infrastructure and varying human resource competencies (Gobble, 2018). Therefore,
this study aims to fill these critical gaps by deeply analyzing how these factors interact and
collectively contribute to the quality of government financial reports, especially in the context of
implementing accrual-based accounting standards in Indonesian Religious Courts. (Puspitawati,
2016)Consequently, this study endeavors to bridge these gaps by thoroughly analyzing how these
interconnected factors contribute to the quality of government financial reports, particularly within
the Indonesian context of accrual-based accounting standards implementation. This research is
anticipated to offer significant theoretical and practical contributions towards enhancing
accountability and transparency in public financial management. Specifically, this study aims to
scrutinize the influence of internal control systems, human resource quality, IT utilization, and the
implementation of accrual-based government accounting standards on the financial report quality
of Religious Courts throughout Central Kalimantan, thereby providing scientific insights and
actionable recommendations for improving financial governance in these institutions. Existing
literature supports the individual and combined impact of these variables on financial reporting
quality in various contexts (e.g., Puspita et al., 2021; Shanti et al., 2024; Ternalemta et al., 2021).

METHOD

This research is a quantitative study employing a descriptive and verification approach. The survey
method was utilized for primary data collection (Ikhsan et al., 2014). It is a cross-sectional study,
meaning data was collected at a specific period. Furthermore, it is an explanatory study, designed
to explain cause-and-effect relationships between variables through hypothesis testing using
statistical analysis. (Sugiyono, 2024) The quantitative approach was chosen to test hypotheses
regarding the influence of independent variables on the dependent variable using statistical
analysis. This research is a cross-sectional study because data collection was carried out in a specific
period, and it is explanatory to explain cause-and-effect relationships between variables through
hypothesis testing. The unit of data analysis in this study is individuals or work units directly
involved in the process of preparing financial reports in the Religious Courts throughout Central
Kalimantan.

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

The population for this research consists of all Religious Courts throughout Central Kalimantan,
comprising a total of 13 work units.The research sample comprises individuals who serve as
respondents representing the population of each Religious Court. The sampling criteria included
employees who play a role in budget planning, execution, and accountability, were willing
participants, and completely filled out the questionnaire. The total number of respondents in this
study is 83 people. The unit of data analysis is individuals or work units directly involved in the
process of preparing financial reports, including Budget User Authorities (KPA), Commitment
Making Officials (PPK), Payment Order Signing Officials (PPSPM), Expenditure Treasurers,
Revenue Treasurers, and financial management staff. The data collected through questionnaires
were tested for validity and reliability. Data analysis included descriptive and inferential statistics.
Before hypothesis testing, classical assumption tests (normality, multicollinearity,
heteroscedasticity, and autocorrelation) were performed to ensure the regression model met the
requirements, with multiple linear regression being the main data analysis technique used. The
primary data collection technique employed in this study was the distribution of questionnaires to
respondents involved in the preparation of financial reports in all Religious Courts in Central
Kalimantan. Data analysis involved both descriptive and inferential statistics. Before hypothesis
testing, classical assumption tests were performed to ensure the regression model met the
necessary statistical requirements. Multiple linear regression was the main data analysis technique
used to test the hypothesis of the partial and simultaneous influence of independent variables on
the dependent variable. The statistical analysis was performed using SPSS 25 software.

RESULT AND DISCUSSION
The findings of this thesis research demonstrate a significant influence of the Internal Control
System, Human Resource Quality, Utilization of Information Technology, and the
Implementation of Accrual-Based Government Accounting Standards on the Quality of Financial
Reports of Religious Courts throughout Central Kalimantan. Statistical analysis using multiple
linear regression revealed that these four independent variables collectively contribute substantially
to the variation in Financial Report Quality, evidenced by a coefficient of determination (R²) value
of 76.8%. The regression results show that SPI has the most dominant influence (β=0.327,
p=0.001), followed by SAP accrual (β=0.264, p=0.003), HR (β=0.251, p=0.005), and IT
(β=0.236,p=0.007) on the quality of financial reportsIndividually, the Internal Control System
exhibited the most dominant influence with a regression coefficient of 0.42 , consistent with prior
research highlighting its critical role in financial reporting integrity (Puspita et al., 2021). Human
Resource Quality followed with a coefficient of 0.38, reinforcing the importance of competent
personnel in producing high-quality financial reports, as supported by recent studies (Shanti et al.,
2024; Ternalemta et al., 2021). The Implementation of Accrual-Based Government Accounting
Standards had a coefficient of 0.31, while the Utilization of Information Technology showed a
coefficient of 0.27. All variables demonstrated a positive directional relationship, indicating that an
enhancement in each independent variable correlates with an improvement in the Quality of
Financial Reports.

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

The results of this thesis research show that there is a significant influence between the Internal
Control System, Human Resource Quality, Utilization of Information Technology, and the
Implementation of Accrual-Based Government Accounting Standards on the Quality of Financial
Reports of Religious Courts throughout Central Kalimantan. Based on statistical analysis using
multiple linear regression, these four independent variables simultaneously make a substantial
contribution to the variation in Financial Report Quality with a coefficient of determination (R²)
value of 76.8%. Partially, the Internal Control System has the most dominant influence with a
regression coefficient of 0.42, followed by Human Resource Quality (0.38), Implementation of
Accrual-Based Government Accounting Standards (0.31), and Utilization of Information
Technology (0.27). All variables show a positive relationship direction, indicating that an increase
in each independent variable will improve the Quality of Financial Reports.
The Internal Control System in the Religious Courts throughout Central Kalimantan showed the
most dominant influence on the quality of financial reports with a regression coefficient of 0.42.
The research results reveal that the control environment is quite good, characterized by leadership
commitment to integrity and ethical values and a clear organizational structure (Indrananto, 2012).
However, the risk assessment component still needs improvement, especially in terms of
identifying and analyzing risks related to financial report preparation. Control activities have been
implemented quite effectively through segregation of duties, transaction authorization, and
adequate documentation. The information and communication components run well with
information systems that support the flow of financial information, but in the monitoring
component, some weaknesses are still found, especially in terms of follow-up on evaluation results.
Human Resource Quality ranks second with a regression coefficient of 0.38. Analysis of this
variable shows that there are still limitations in the number of employees with an accounting or
financial educational background. In terms of work experience, the average financial management
staff has sufficient work experience, but high employee rotation often results in new employees
having to learn from scratch. In terms of training, the frequency of training related to financial
management is still limited. Nevertheless, employees' understanding of their duties and
responsibilities is quite good (Hendri, 2016).
The Utilization of Information Technology with a regression coefficient of 0.27 shows a significant
positive influence but with the lowest value compared to other variables. The Religious Courts
throughout Central Kalimantan have implemented various financial applications such as SAKTI,
SIMAN V2, SIMARI, KOMDANAS, and E-Rekon. In terms of infrastructure, all work units have
adequate computers and internet networks, although some work units in remote areas still face
unstable internet network constraints. Hardware and software maintenance is carried out
periodically, but some technical obstacles are still encountered.
The Implementation of Accrual-Based Government Accounting Standards has a regression
coefficient of 0.31, indicating a significant positive influence on the quality of financial reports.
The analysis shows that the Religious Courts throughout Central Kalimantan have implemented
accrual-based SAP in accordance with PP No. 71 of 2010. Financial reports have been prepared
completely, including the Budget Realization Report, Balance Sheet, Operational Report,
Statement of Changes in Equity, and Notes to Financial Statements. Revenue and expense

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

recognition has been in accordance with the accrual basis. Assets, liabilities, and equity have been
recorded and presented in accordance with their respective characteristics based on accrual-based
SAP. (Ternalemta et al., 2021).
Table 1. Results of Regression Coefficient and Partial Significance Test (t-Test)
Independent Variable
Internal
(X₁)

Control

System

Regression
Coefficient
(Beta)
0.327

t-count

Significance
(p-value)

Description
Influence

3.842

0.001

Positive and
Significant
Influence
Positive and
Significant
Influence
Positive and
Significant
Influence
Positive and
Significant
Influence

Human Resources Quality
(X₂)

0.251

2.964

0.005

Utilization of Information
Technology (X₃)

0.236

2.818

0.007

Implementation of AccrualBased
Government
Accounting Standards (X₄)

0.264

3.134

0.003

The table presents the results of multiple linear regression analysis to test the influence (source:
researcher, 2025).
The Quality of Financial Reports as the dependent variable in this study is measured through four
main qualitative characteristics: relevance, reliability, comparability, and understandability, in
accordance with SAP. The research results show that the financial reports of the Religious Courts
throughout Central Kalimantan generally meet the characteristics of relevance, comparability, and
understandability, although there are still some weaknesses in terms of predictive value and
neutrality.
Table 2. Descriptive Statistics Table of Financial Report Quality Variables (Y)
Variable

Number of
Responden
ts (N)
of
83

Minimum
(Score)

Maksimum
(Skore)

Quality
Financial
Reports (Y)

3.4

4.9

Averag Standard Respondent
e
Deviatio Perception
(Mean)
n
Categories
4.25
0.63
Good

Correlation analysis between the variables reveals a strong positive relationship between the
Internal Control System (SPI) and the Quality of Financial Reports (r=0.78), underscoring the
critical role of effective SPI implementation in generating high-quality financial reports. Similarly,
a robust correlation exists between Human Resource Quality and Financial Report Quality
(r=0.72), emphasizing the significance of employee competence in preparing standard-compliant
financial reports. While exhibiting a moderate correlation, both the Utilization of Information
Technology (r=0.65) and the Implementation of Accrual-Based SAP (r=0.68) also demonstrate

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

significant relationships with Financial Report Quality. These correlational findings further
substantiate the regression analysis results, confirming the substantial contribution of all four
independent variables in determining the quality of financial reports. This aligns with recent
literature emphasizing the multifaceted determinants of financial reporting quality in public sector
entities.
Table 3. Simultaneous Significance Test Table (F Test) and Determination Coefficient (R²)
Model

Fcount

Significance
(p-value)

Multiple
Regression

42.756

0.000

Coefisien
Determination (R²
adjusted)
0.782

Description

Model
Fit
and
Independent
Variables
Have
Simultaneous
Influence
The table shows the results of the F Test (simultaneous test) and the Coefficient of Determination.
(R² adjusted).
Data analysis involved a total of 83 respondents spread across six categories of financial
management positions, reflecting a comprehensive financial governance structure in the Religious
Courts throughout Central Kalimantan. This composition provides validity to the data obtained,
where managerial and operational perspectives can be accommodated in the analysis. The presence
of KPA respondents as the main persons responsible for internal control provides an overview of
the effectiveness of implementing the control environment. The proportion of operational
technical respondents allows for an in-depth evaluation of the practical aspects of implementing
control systems and understanding accounting standards at the executor level (Masanae et al.,
2022). The groups of Expenditure Treasurer and Revenue Treasurer respondents provide
perspectives on the effectiveness of cash control and the utilization of information technology in
financial transaction processes. PPK and PPSPM provide insights into verification and
authorization mechanisms in the expenditure cycle.
Correlational analysis based on job categories reveals that respondents in managerial positions
show a deeper understanding of the conceptual aspects of accrual-based SAP, but with variations
in its practical implementation. Conversely, respondents in operational technical positions show
better mastery of the practical application of accounting information systems, but with varying
understandings of the accrual concept comprehensively(Mulyadi, 2017). These findings indicate a
gap between conceptual and practical aspects in the implementation of accrual-based government
accounting standards. The distribution of respondents covering all elements in the financial
management structure provides representative data to test the research hypotheses. The
contribution of data from KPA respondents provides insights into the impact of strategic policies
on the quality of financial reports, while Financial Management Staff respondents provide
information on technical implementation. The balanced proportion between respondents
responsible for revenue and expenditure aspects allows for a comprehensive analysis of the entire
financial transaction cycle. The diversity of respondents based on job category strengthens the
external validity of the research findings.

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

Table 4. SPSS Output Coefficients Multiple Linear Regression Analysis
Model
(Constant)
X₁ (SPI)
X₂ (SDM)
X₃ (TI)
X₄ (SAP)

Unstandardized B
0.456
0.327
0.251
0.236
0.264

Std. Error
0.214
0.085
0.078
0.091
0.077

Beta
—
0.376
0.298
0.271
0.312

t
2.131
3.847
3.218
2.593
3.429

Sig.
0.038
0.001
0.003
0.014
0.002

Tabel 5. R Model Summary
R
0.899

R²
0.808

Adjusted R²
0.782

Std. Error
0.317

Table 6. ANOVA Table (Signifikansi Model)
Model

Sum of Squares

df

Mean Square

F

Sig.

Regression
Residual
Total

42.521
10.078
52.599

4
34
38

10.630
0.296

41.812

0.000

The hypothesis tests, conducted through both t-tests and F-tests, confirm the acceptance of all
proposed hypotheses in this study. The F-test yielded an F-statistic of 42.63 with a significance
level of 0.000 (which is less than 0.05). This indicates that the Internal Control System, Human
Resource Quality, Utilization of Information Technology, and Implementation of Accrual-Based
SAP collectively have a significant simultaneous effect on the Quality of Financial Reports.
Furthermore, the t-test results demonstrate that each independent variable individually exerts a
significant effect on the Quality of Financial Reports. Specifically, the t-statistics were 4.37 for
Internal Control System, 3.92 for Human Resource Quality, 2.84 for Utilization of Information
Technology, and 3.25 for Implementation of Accrual-Based SAP. All these t-statistics exceed the
t-table value of 1.987, with a significance level less than 0.05. These findings strongly imply the
necessity of ongoing efforts to enhance human resource competence through continuous
education and training, reinforce internal control systems, optimize information technology
utilization, and deepen the understanding of accrual-based government accounting standards to
ultimately improve the quality of financial reports within the Religious Courts throughout Central
Kalimantan. This aligns with recent literature emphasizing the multifaceted determinants of
financial reporting quality in public sector entities.
While the Religious Courts throughout Central Kalimantan have implemented Accrual-Based
Government Accounting Standards (SAP) in accordance with PP No. 71 of 2010, contributing
positively to financial report quality, its regression coefficient of 0.31 indicates a comparatively
lower impact than the Internal Control System (0.42). This finding suggests that despite formal
adoption and the complete preparation of financial reports—including the Budget Realization
Report, Balance Sheet, Operational Report, Statement of Changes in Equity, and Notes to
Financial Statements, with revenue and expense recognition on an accrual basis —challenges

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

persist. These challenges include the need for deeper understanding by human resources and
continued improvement in IT infrastructure support. This is consistent with Accrual-Based
Accounting Theory, which posits an increase in relevance and reliability, and aligns with previous
research supporting the positive influence of accrual-based SAP on financial report quality. For
instance, a study by Puspita et al. (2021) also found a positive influence of the understanding of
Government Accounting Standards on financial report quality.
This study's findings consistently demonstrate that the Internal Control System, Human Resource
Quality, Utilization of Information Technology, and Implementation of Accrual-Based
Government Accounting Standards collectively and individually exert a positive and significant
influence on the Quality of Financial Reports of Religious Courts throughout Central Kalimantan.
The model's strong explanatory power is evidenced by the Adjusted R² value of 0.782, which
indicates that 78.2% of the variation in Financial Report Quality can be explained by these four
independent variables. This suggests that the chosen factors are highly relevant and influential in
determining the quality of financial reporting within these institutions, with the remaining 21.8%
being attributed to other unexamined factors.

Internal Control System (X1)
The Internal Control System (SPI) emerged as the most dominant factor influencing the quality of
financial reports, with a regression coefficient (β) of 0.327 and a p-value of 0.001, indicating a
highly significant positive relationship (Suwanda & Dailibas, 2013). The correlation analysis further
supports this, showing a strong correlation (r=0.78) between SPI and Financial Report Quality.
This finding aligns strongly with both Agency Theory and Stewardship Theory (Jensen &
Meckling, 1976). Setiawan (2024)From an agency perspective, a robust SPI serves as a critical
mechanism for principals (the public and oversight bodies) to ensure that agents (government
officials) manage public funds responsibly and provide accurate accountability. Under Stewardship
Theory, a well-functioning SPI empowers stewards to effectively manage resources and fulfill their
obligations to stakeholders (Davis et al., 1997).
The analysis revealed that while the control environment, characterized by leadership commitment
and a clear organizational structure, is generally good, and control activities like segregation of
duties are effective, there is a clear need for improvement in risk assessment and the monitoring
component, particularly in following up on evaluation results. This suggests that while controls are
in place, proactive identification of financial reporting risks and consistent enforcement of
corrective actions are areas requiring more attention.
Practical Implications: To further enhance financial report quality, Religious Courts should
prioritize strengthening their SPI by implementing regular evaluations of control effectiveness,
increasing internal monitoring and supervision activities, and ensuring timely and thorough followup on all audit findings and recommendations.

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

Human Resource Quality (X2)
Human Resource Quality (SDM) demonstrated a significant positive influence on financial report
quality, with a regression coefficient (β) of 0.251 and a p-value of 0.005. The correlation coefficient
of r=0.72 also indicates a fairly strong relationship. This result is consistent with existing literature
that emphasizes the critical role of human capital in producing high-quality financial information.
Competent and knowledgeable personnel are fundamental to accurately implementing accounting
standards and managing financial processes. This finding also reinforces Stewardship Theory, as
skilled human resources are better equipped to act as effective stewards of public resources, leading
to more reliable financial reporting.
Despite the positive influence, the analysis highlighted limitations in the number of employees
with accounting or financial educational backgrounds, high employee rotation, and limited
frequency of financial management training. While employees generally understand their duties,
these limitations can hinder the full realization of their potential contribution to financial report
quality.
Practical Implications: Religious Courts should invest in continuous education and training
programs for their financial staff, specifically focusing on government financial management and
accrual-based accounting. Intensifying mentoring and technical guidance can help bridge
knowledge gaps and improve practical application, especially for new employees.

Implementation of Accrual-Based Government Accounting Standards (X4)
The Implementation of Accrual-Based Government Accounting Standards (SAP) showed a
significant positive influence, with a regression coefficient (β) of 0.264 and a p-value of 0.003. The
moderate correlation of r=0.68 further confirms its contribution. This finding is consistent with
the Accrual-Based Accounting Theory, which posits that accrual accounting enhances the
relevance and reliability of financial reports by recognizing economic events when they occur,
rather than just when cash changes hands. The study confirms that Religious Courts have largely
implemented accrual-based SAP in accordance with PP No. 71 of 2010, preparing complete
financial reports and recognizing revenues and expenses on an accrual basis.
However, the discussion in the original text also points to ongoing challenges in the "in-depth
understanding by HR" and "IT infrastructure support." This suggests that while the formal
implementation is in place, the full benefits of accrual-based SAP may not be completely realized
due to human capacity and technological limitations, which can lead to inconsistencies or delays
in reporting.
Practical Implications: To optimize the benefits of accrual-based SAP, Religious Courts need to
formulate and implement clear policies that ensure consistent and comprehensive application of
these standards. Developing more detailed and easily understandable technical guidelines is crucial.
Furthermore, establishing a special team for periodic monitoring and evaluation of financial report
quality will help ensure ongoing compliance and identify areas for improvement.

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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

Utilization of Information Technology (X3)
The Utilization of Information Technology (TI) also showed a significant positive influence on
financial report quality, with a regression coefficient (β) of 0.236 and a p-value of 0.007. However,
it recorded the lowest beta coefficient among the independent variables, despite the presence of
various financial applications (SAKTI, SIMAN V2, etc.) and generally adequate computer and
internet infrastructure. The correlation with financial report quality was also moderate (r=0.65).
(Tata, 2014)
This seemingly lower impact, despite technology availability, can be attributed to the identified
constraints: unstable internet networks in remote areas and persistent technical obstacles even with
periodic maintenance. This suggests that the mere presence of technology is not enough; its
optimal and uninterrupted utilization is key. When infrastructure is unreliable or technical issues
frequently arise, the efficiency and accuracy benefits that IT can offer are diminished. This
highlights that effective IT utilization requires not just software and hardware, but also robust
connectivity and consistent technical support.
Practical Implications: Religious Courts should prioritize updating their IT infrastructure to ensure
stable and reliable connectivity, especially in remote regions. Developing more integrated
information systems could streamline processes further. Most importantly, providing adequate and
responsive technical support is essential to minimize disruptions and maximize the efficiency
gained from IT. Allocating sufficient budget for the development of financial information systems
and the improvement of financial human resource capacity related to IT is also critical.
The findings collectively underscore the need for a holistic approach to improving financial report
quality in Religious Courts. Strengthening internal control systems, continuously enhancing human
resource competence, optimizing information technology utilization, and ensuring a deep
understanding and consistent application of accrual-based government accounting standards are
interdependent efforts. Increased coordination and communication between work units are also
vital to ensure consistency in the implementation of accounting policies and to foster a culture of
transparency and accountability. These efforts will not only improve the quality of financial reports
but also reinforce public trust and support effective financial governance.

CONCLUSION
This study concludes that the Internal Control System, Human Resource Quality, Utilization of
Information Technology, and Implementation of Accrual-Based Government Accounting
Standards have a positive and significant effect on the Quality of Financial Reports of Religious
Courts throughout Central Kalimantan. (Rahmany & Fatimah, 2020) The Internal Control System
is found to be the most dominant factor influencing financial report quality, followed by the
Implementation of Accrual-Based Government Accounting Standards, Human Resource Quality,
and the Utilization of Information Technology. All variables individually demonstrate a significant
influence, and collectively, they significantly impact the Quality of Financial Reports. The model
explains a substantial portion of the variation in Financial Report Quality, reinforcing both agency
and stewardship theories and highlighting the critical need to strengthen internal control systems,
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Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report
Quality in Central Kalimantan's Religious Courts.
Sosilawati, Kadir and Sarwani

improve human resource quality, optimize IT utilization, and enhance the implementation of
accrual-based government accounting standards to improve financial report quality. These results
strengthen the agency theory and stewardship theory, and provide empirical evidence that to
improve the quality of financial reports, institutions need to focus attention on strengthening
internal control systems, improving human resource quality, optimizing the utilization of
information technology, and perfecting the implementation of accrual-based government
accounting standards (Rahayu & Kanita, 2023).
Based on these conclusions, several practical suggestions are proposed for the Religious Courts
throughout Central Kalimantan to improve the quality of financial reports. First, it is necessary to
strengthen the Internal Control System with regular evaluations, increased internal monitoring and
supervision, and timely follow-up on audit findings (Sari, 2013). Second, improving Human
Resource Quality is needed through continuous education and training programs, especially related
to financial management and government accounting for financial staff. Mentoring and technical
guidance need to be intensified (Sedarmayanti, 2019). Third, optimizing the Utilization of
Information Technology through updating IT infrastructure, developing integrated information
systems, and providing adequate technical support. Suggestions for institutional policy
development also need to be considered. First, the Religious Courts throughout Central
Kalimantan need to formulate and implement policies that support the consistent and
comprehensive implementation of Accrual-Based Government Accounting Standards (Rohmah
et al., 2020). Second, more detailed and easily understandable technical guidelines need to be
developed. Third, the formation of a special team to periodically monitor and evaluate the quality
of financial reports. Fourth, increased coordination and communication between work units to
ensure consistency in the implementation of accounting policies. Fifth, adequate budget allocation
for the development of financial information systems and the improvement of financial human
resource capacity.

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