PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BADAN STANDARDISASI NASIONAL

AMMAR AHADI PUTRA, . (2026) PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SDM DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BADAN STANDARDISASI NASIONAL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM, dan Sistem Pengendalian Internal terhadap Kualitas Pelaporan Keuangan pada Badan Standardisasi Nasional (BSN). Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 105 pegawai Biro Keuangan dan Umum serta Inspektorat BSN dengan sampling jenuh. Data dianalisis menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS 4.0, dilandasi Teori Stewardship dan Resource-Based View (RBV). Hasil penelitian menunjukkan Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal berpengaruh positif dan signifikan terhadap Kualitas Pelaporan Keuangan. Sedangkan Kompetensi SDM tidak berpengaruh signifikan terhadap Kualitas Pelaporan Keuangan. Temuan ini menegaskan bahwa pemanfaatan teknologi informasi dan sistem pengendalian internal merupakan determinan utama dalam meningkatkan kualitas pelaporan keuangan BSN. Penelitian ini memberikan implikasi teoretis dalam memperkuat Teori Stewardship dan Resource-Based View (RBV). Secara praktis, hasil ini menunjukkan bahwa Kompetensi SDM tidak berpengaruh signifikan karena pegawai Biro Keuangan dan Umum serta Inspektorat BSN telah kompeten dan berpengalaman dalam penyusunan laporan keuangan, sebagaimana tercermin dari indikator-indikator penelitian, sehingga perlu dipertahankan melalui pemeliharaan kompetensi secara berkelanjutan. Implikasi praktis penelitian ini lebih diarahkan pada optimalisasi pemanfaatan teknologi informasi dan penguatan sistem pengendalian internal sebagai determinan utama peningkatan kualitas pelaporan keuangan BSN. Kata Kunci: Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Kualitas Laporan Keuangan, Badan Standardisasi Nasional ***** This study aims to analyze the influence of Information Technology Utilization, Human Resource Competence, and Internal Control Systems on Financial Reporting Quality at the National Standardization Agency (BSN). The study employed a quantitative approach through a survey of 105 employees of the Finance and General Affairs Bureau and the BSN Inspectorate using a saturated sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, based on Stewardship Theory and the Resource-Based View (RBV). The results indicate that Information Technology Utilization and Internal Control Systems have a positive and significant impact on Financial Reporting Quality. Meanwhile, Human Resource Competence has no significant impact on Financial Reporting Quality. These findings confirm that information technology utilization and internal control systems are key determinants in improving the quality of BSN's financial reporting. This study provides theoretical implications in strengthening Stewardship Theory and Resource-Based View (RBV). Practically, these results indicate that HR Competence does not have a significant effect because employees of the Finance and General Bureau and the BSN Inspectorate are competent and experienced in preparing financial reports, as reflected in the research indicators, so it needs to be maintained through continuous competency maintenance. The practical implications of this study are more directed at optimizing the use of information technology and strengthening the internal control system as the main determinants of improving the quality of BSN financial reporting. Keywords: information technology utilization, human resource competence, internal control system, financial report quality, National Standardization Agency

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya, Ak., M.Sc. ; 2). Hafifah Nasution, SE., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Ammar Ahadi Putra .
Date Deposited:	18 Aug 2026 07:25
Last Modified:	18 Aug 2026 07:25
URI:	http://repository.unj.ac.id/id/eprint/71261

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