Kualitas Informasi Akuntansi dan Kompetensi Pegawai terhadap Kinerja Pengelolaan Keuangan

Khairatil Mar'ah; Samsul Rizal; Ainun Arizah; Mira

doi:10.55657/iefj.v5i1.365

Authors

Khairatil Mar'ah Universitas Muhammadiyah Makassar, Indonesia
Samsul Rizal Universitas Muhammadiyah Makassar, Indonesia
Ainun Arizah Universitas Muhammadiyah Makassar, Indonesia
Mira Universitas Muhammadiyah Makassar, Indonesia

DOI:

https://doi.org/10.55657/iefj.v5i1.365

Keywords:

Accounting Information Quality; Employee Competence; Financial Management Performance

Abstract

This study aims to determine the effect of Accounting Information Quality (AIQ) and Employee Competence (EC) on Financial Management Performance (FMP). This study applied a quantitative approach. Data were collected using a Likert scale 1-5 questionnaire from 48 employee respondents at BPKD Gowa Regency (saturation sampling) and analyzed using SmartPLS Version 4.1.1.4. Results showed AIQ has a positive and insignificant effect on FMP (β=0,154, p>0,05). EC has a positive and significant effect on FMP (β = 0,706, p < 0,05). These findings emphasize that although the availability of accounting information has the potential to support financial management, in reality its utilization is not yet optimal in daily operational activities. Employee Competence, which is a crucial element, is capable of driving maximum financial management performance.

References

Amalia, F. (2024). Pengaruh Kompetensi Sumber Daya Manusia terhadap Kinerja Pegawai Dinas Pariwisata Kota Makassar. [Skripsi, Universitas Muhammadiyah Makassar].

Ananda, R. (2022). Pengaruh Sistem Akuntansi Manajemen dan Sistem Pengendalian Manajemen terhadap Kinerja Karyawan pada PT Perkebunan Nusantara IV Medan [Skripsi, Universitas Medan Area].

Anggraeni, S. (2024). Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen dan Disiplin Kerja terhadap Kinerja Pegawai dalam Perspektif Ekonomi Islam (Studi Pada Dinas Koperasi, UMKM dan Perindustrian Lampung Utara) [Skripsi].

Aniswara, I., & Latifah, M. (2025). Pengaruh Kompetensi Sumber Daya Manusia terhadap Efektivitas Kerja Pegawai pada Dinas Pengelolaan Keuangan Daerah Kabupaten Gowa. Jurnal Ilmiah, 7, 92–102.

Becker, G. S. (1964). Human capital: A theoretical and empirical analysis, with special reference to education. University of Chicago Press.

Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7

Chenhall, R. H., & Morris, D. (1986). The organic organizations and its effect on management accounting systems. Accounting, Organizations and Society, 11(1), 16–35.

Dessler, G. (2013). Human resource management (13th ed.). Pearson Education.

Fitz-enz, J. (2000). The ROI of human capital: Measuring the economic value of employee performance. Amacom.

Gerdin, J. (2005). Management accounting system design, task uncertainty and organizational performance: A fit perspective. Management Accounting Research, 16(2), 195–219.

Gordon, L. A., & Miller, D. (1976). A contingency framework for the design of accounting information systems. Accounting, Organizations and Society, 1(1), 59–69. https://doi.org/10.1016/0361-3682(76)90007-3

Govindarajan, V. (1986). Decentralization, strategy, and managerial performance: Age linkages. Accounting, Organizations and Society, 11(6), 543–556.

Hair, J. F., Hult, G. T. M., Ringle, C., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R. Springer.

Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting (8th ed.). South-Western Cengage Learning.

Hasibuan, M. S. (2016). Manajemen sumber daya manusia. PT Bumi Aksara.

Hendrawan, B., Nursaid, & Sanosra, A. (2023). Pengaruh kompetensi dan pelatihan terhadap kinerja melalui komitmen pegawai sebagai variabel intervening di Satuan Polisi Pamong Praja Kabupaten Jember. Jurnal Ilmiah, 9(1), 57–72.

Idris, I., Hasyim, A.W., & Haji, S. A. (2025). Pengaruh pengembangan sumber daya manusia terhadap kinerja pegawai di mediasi komitmen organisasi. Jurnal Ilmiah, 4(2), 868–875.

Kahar. (2024). Pengaruh pengembangan sumber daya manusia terhadap kinerja pegawai pada Kantor Dinas Sosial Kabupaten Gowa [Skripsi].

Larissa, A., & Juliarsa, G. (2024). Kecanggihan teknologi informasi, efektivitas sistem informasi akuntansi, partisipasi manajemen dan kinerja karyawan. Jurnal Ilmiah.

Lubis, S. M., Ayu, S., & Welhendra. (2022). Pengaruh sistem informasi akuntansi dan sistem pengendalian manajemen terhadap kinerja pegawai. Jurnal Ilmiah, 2(2), 126–141.

Maelani, P., Lestari, D. M., & Fitrianingsih. (2021). Pengaruh teknologi informasi, desentralisasi, karakteristik sistem akuntansi manajemen terhadap kinerja manajerial pada PT Ratu Cipta Management. Jurnal Ilmiah.

Mahmudi. (2016). Akuntansi sektor publik. UII Press.

Mardiasmo. (2018). Akuntansi sektor publik (Edisi terbaru). Andi Offset.

Mathis, R. L., & Jackson, J. H. (2011). Human resource management (13th ed.). South-Western Cengage Learning.

Mulyadi. (2001). Akuntansi manajemen: Konsep, manfaat, dan rekayasa. Salemba Empat.

Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9

Pahmi, & Busman. (2022). Pengaruh kompetensi sumber daya manusia terhadap kinerja pegawai kantor kecamatan Tanralili Kab. Maros. Jurnal Ilmiah, 2(2), 167–186.