Pengaruh Efektivitas Pengendalian Internal, Akuntabilitas dan Transparansi terhadap Kualitas Laporan Keuangan Perusahaan dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi pada PT Pelabuhan Indonesia Multi Terminal Belawan)

Abstract

This study aims to analyze the effect of internal control effectiveness, accountability, and transparency on the quality of corporate financial statements with human resource competence as a moderating variable at PT Pelindo Multi Terminal. This research employed a quantitative descriptive method. The study population consisted of 90 individuals, including the board of directors, internal control system, audit committee, corporate secretariat, and finance division, determined through a saturated sampling technique. Primary data were obtained through questionnaires using a Likert scale, and the data analysis was conducted with the assistance of SmartPLS 4.0 software. The results show that the variables of internal control effectiveness, accountability, and transparency have a positive and significant effect on the quality of corporate financial statements. However, the moderation test results indicate that human resource competence only moderates the role of internal control effectiveness and accountability on the quality of corporate financial statements. For transparency, the moderation test does not strengthen the relationship between transparency and the quality of corporate financial statements, showing no significant effect. These findings are expected to provide input for PT Pelindo Multi Terminal in achieving high-quality financial statements.