THE INFLUENCE OF HUMAN RESOURCE QUALITY ON THE INTEGRITY OF FINANCIAL REPORTS IN COMPANIES IN EAST JAVA

Santoso H.P; Juita M.V

doi:10.70574/bjhte537

Authors

Santoso H.P Sekolah Tinggi Ilmu Ekonomi Yapan Author
Juita M.V Sekolah Tinggi Ilmu Ekonomi Yapan Author

DOI:

https://doi.org/10.70574/bjhte537

Keywords:

Human Resources Quality, Financial Report Integrity, Stewardship Theory, East Java

Abstract

This study aims to examine and analyze the influence of Human Resources (HR) quality on the integrity of financial reports in companies operating in East Java. Financial report integrity is crucial for ensuring transparency and stakeholder trust, but its effectiveness is highly dependent on the competence and ethics of the workforce. The research method used is quantitative with an associative approach. Data was collected through questionnaires distributed to 70 respondents consisting of accounting staff and financial managers. The data analysis technique used Partial Least Square (PLS). The results show that HR quality, as measured by the dimensions of competence, experience, and professional commitment, has a positive and significant effect on financial report integrity. This finding indicates that companies with HR with high ethical standards and a deep understanding of accounting tend to produce accurate financial reports free from material misstatement. This study recommends improving capacity development and continuous training for finance staff in East Java.

References

Afandi, P. (2018). Manajemen Sumber Daya Manusia: Teori, Konsep dan Indikator. Riau: Zanafa Publishing.

Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach. Pearson.

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49-64.

Gumilar, R., & Rismawati. (2022). Pengaruh Motivasi Kerja terhadap Kinerja Karyawan PT PLN Area Cikokol Divisi Konstruksi. Dynamic Management Journal, 5(1), 38-52.

Hasibuan, M. S. (2016). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.

Ikatan Akuntan Indonesia (IAI). (2020). Standar Akuntansi Keuangan (SAK). Jakarta: Dewan Standar Akuntansi Keuangan.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.

Mangkunegara, A. P. (2015). Manajemen Sumber Daya Manusia Perusahaan. Bandung: Remaja Rosdakarya.

McClelland, D. C. (1987). Human Motivation. New York: University of Cambridge.

Prasetya, M. H. A., & Siharis, A. K. (2023). Pengaruh Motivasi Kerja, Manajemen Waktu, Dan Stres Kerja Terhadap Kinerja Pekerja Paruh Waktu Yang Berstatus Mahasiswa Di Magelang. Jurnal Ekonomi Kreatif Dan Manajemen Bisnis Digital, 1(3), 403-413.

Putra, A. A., & Ariebowo, T. (2023). Pengaruh Manajemen Waktu Terhadap Kinerja Karyawan Kantor Otoritas Bandar Udara Wilayah I Soekarno-Hatta Jakarta. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 3(1), 62-71.

Rahmayani, S., Afuan, M., & Azka, B. P. (2025). Pengaruh Job Enrichment, Budaya Organisasi dan Komunikasi Organisasi terhadap Kinerja Karyawan pada PT. Semen Padang. Jurnal Bintang Manajemen, 3(1), 72-81.

Robbins, S. P., & Judge, T. A. (2017). Organizational Behavior. Essex: Pearson Education Limited.

Scott, W. R. (2015). Financial Accounting Theory. Canada: Pearson Prentice Hall.

Sedarmayanti. (2017). Perencanaan dan Pengembangan Sumber Daya Manusia. Bandung: PT Refika Aditama.

Siagian, S. P. (2018). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.

Spencer, L. M., & Spencer, S. M. (1993). Competence at Work: Models for Superior Performance. New York: John Wiley & Sons.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Wijaya, C. (2022). Pengaruh Job Enrichment Dan Stress Kerja Terhadap Motivasi Kerja Serta Dampaknya Terhadap Kepuasan Kerja (Doctoral dissertation, Sekolah Tinggi Ilmu Ekonomi Indonesia).

Winoto, S. C. N. C. R., & Perkasa, D. H. (2024). Pengaruh Beban Kerja, Stres Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan. Jurnal Ilmu Manajemen Terapan, 5(4).