Effect of Competence and Internal Accountant Certification on
Quality Information Financial Statements with Information
Technology as Mediation Variables
Rozmita Dewi Yuniarti Rozali
1
and Ling Ling
2
1
Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229, Bandung, Indonesia
2
Trisakti University, Jalan Kyai Tapa No.1, Jakarta, Indonesia
rozmita.dyr@upi.edu, lingwo9@gmail.com
Keywords: Competence of Accountant Internal, Certification Accountant Internal, Technology Information, and
Quality of Financial Reports Information.
Abstract: This study aims to investigate the influence of the competence and certification of internal accountants as a
presenter of financial reports on the quality of financial reporting information that is the end product of a
task professionalism of accountants through the mediation of information technology. To achieve this
objective of this study, data were collected from primary and secondary sources. The secondary sources
were from textbooks, journals and published and unpublished thesis, and the internet study. The primary
source involves a well-structured questionnaire, which is distributed to the respondents with the internal
accounting profession that is responsible for presenting the financial statements in accordance with financial
accounting standards in Indonesia, ranging from staffing levels up to the leaders involved in the preparation,
implementation and reporting of financial statement information. The procedure of sample selection was
purposive sampling and obtained a sample of 200 respondents using regression model path analysis.
Analysis of the data using the program Statistical Package for Social Science (SPSS) version 19. The data,
before being used to test the hypothesis, first tested for the validity and reliability testing, were collected
through questionnaires. The results showed that the competence and certification of internal accountants
have a positive significant effect on the quality of financial reporting information, while the internal auditor
certification positive no significant effect on the quality of financial reporting information. Mediation of
information technology as a positive influence on the relationship between competence and certification of
internal accountant on the quality of financial reporting information. Based on these research, can provide
input for the Indonesian Accountants Association (IAI), that in order to produce quality financial
information for the users of the report can be done with the active participation of professional associations,
education, business industry, and the government, as well as the internal accountants themselves to jointly
interact together in forming a professional and qualified accountant.
1 INTRODUCTION
1.1 Background
A company's financial statements can describe the
overall financial situation of the company for a
period of time or on a specific date. The information
in this report is very important, to take many
important decisions, especially for those who deal
with such companies, such as material suppliers,
customers, investors, banks, financial institutions,
insurance, government, tax authorities, employees,
partners and their competitors. For this purpose,
these financial statements should be guaranteed to be
prepared, manufactured and certified by those
skilled in the art (preparer), so that objectivity,
integrity, reliability and credibility of information
are assured for the majority of users. Chairman of
the IAI period 2002-2010, Ahmadi Hadibroto, said
that in Malaysia, the person in charge of the
compilers of the financial statements in one
company, at least in an open company, must be a
registered accountant in a professional association.
So that the competence is maintained and bound by
the rules of the profession.
The rise of fraud and manipulation of financial
statements since the beginning of the millennium
Rozali, R. and Ling, L.
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as Mediation Variables.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 335-347
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
335
(2001) involving the Big Five Public Accounting
Firm (KAP) directly or indirectly leads to the
accounting profession. A row of fraud has occurred
both overseas and in Indonesia, leading to a lack of
user confidence in the quality of financial statement
information, especially for listed companies in the
capital market.
By mid-2015, we are surprised by the scandalous
deviation of financial statements by the world-class
Toshiba company. In Indonesia itself there are
various problems regarding financial reporting in
recent years, among others Indonesia Corruption
Watch (ICW) question the financial statements of
political parties. ICW questioned the accountability
of the party's financial statements, the Chairman of
the IAI for the period of 2002-2010, Ahmadi
Hadibroto in one of his seminars, the head of
accounting and who prepared the financial
statements of an entity was a dentist. Constraints
Small and Medium Enterprises (SMEs) to make
financial statements. In mid-2015, one of the IAI's
work programs is to formulate a simpler Financial
Accounting Standards (SAK) pillar of SAK ETAP
with proposed names of Micro, Small and Medium
SAK Entities (SAK EMKM). Freezing Inovisi's
shares because the financial statements are many
wrong. The Supreme Audit Board (BPK)
miscalculated the financial statements of East
Belitung. Error of the Supreme Audit Agency (BPK)
assessment of local government financial reports.
Financial Reporting Error Financial Service
Reporting (October 12, 2015). The House of
Representatives issues a mistake in the 2015 Haj
financial report. The traces of global corruption from
Panama. A total of 11.5 million financial documents
from a Fonseca Mossack law firm (founded by
Panama's Jurgen Mossack and Ramon Fonseca)
leaked and revealed how the network of corruption
and tax crimes of heads of state, secret agents,
celebrities and fugitives are hidden in tax-free
paradise, and provide guidance on how law firms
work with banks to offer financial secrecy to
politicians, swindlers, drug mafias, to billionaires,
celebrities and world-class sports stars. Reportedly,
in the document, there are 2961 names of individuals
and entrepreneurs who are famous in Indonesia. This
matter did not escape the attention of Corruption
Eradication Commission (KPK).
These incidents further add to the long list of
distrust of the accounting profession of the users of
financial statements on the quality of financial
statement information, especially for listed
companies in the capital market. Presentation of
incorrect information or omission of information,
whether balances or records, manipulations, forgery,
or changes to accounting records or supporting
documents on which the financial statements are
based, and incorrect application of accounting
principles related to balances, classifications,
presentation forms, and disclosures the information
on financial statements, intentionally or
unintentionally, affects the users' decisions of
financial statements and is closely related to the
quality of accountant competencies in charge of
preparing and responsible for the quality of the
financial statement information (preparer).
This research is a development of some previous
research in Indonesia, which has been done about
the competence of the accounting profession (human
resources), information technology and its influence
on financial statements, such as research conducted
in 2016 by Evicahyani and Setiawina, research in
2015 by Enof et al; Iskandar and Setiyawati;
Eunuch; Maryana and Aditya; Haliah et al; Hertati;
Sudiarianti et al; and research conducted in 2014 by
Syarifudin; as well as research in 2013 conducted by
Setiyawati; Karmila et al; and Yendrawati.
The main significance of this study that
distinguishes from previous research is the
independent variable used in this study is the
internal accountant (corporate accountant) by
looking at the competence and certification which is
the composition of a professional accountant, to the
resulting output of information quality financial
statements as a variable dependent, with information
technology as a mediation variable.
It is also supported by the results of the
Odianonsen dissertation (2011), in his dissertation
entitled "State Agencies, Industry Regulations and
The Quality of Accounting Practice in Nigeria".
Generate research: The impact of state agencies and
industry regulations was significant and positive for
the five agencies and regulations tested, however,
significant dysfunctional behavior was observed in
the quality of accounting practice, and gave a
recommendation: "the regulations are not enough to
ensure that the quality of accounting practice is high
in Nigeria, it is recommended that emphasis should
be focused more on the qualities possessed by those
who prepare financial statements and attest to them
".
Based on the description above and based on
previous research, the authors are interested to
conduct research with the title: "The Influence of
Competence and Certification of Internal
Accountants Against Quality Information Financial
Statements with Information Technology as Variable
Mediation".
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
336
1.2 Formulation of the Problem
Based on the description of the background, then the
formulation of the problem proposed in this study
are as follows:
Does the competence of internal accountants
positively affect the quality of financial
statement information?
Does the certification of internal accountants
have a positive effect on the quality of financial
statement information?
Does the competence of internal accountants
positively affect the information quality of
financial statements mediated by information
technology?
Does the certification of internal accountants
have a positive effect on the quality of
information on financial statements mediated
by information technology?
1.3 Benefits of Research
This research is intended to provide understanding
and can provide a clearer theoretical contribution to
the relationship between the accountant's
competence as the preparer resulting in the quality
and usefulness of financial statement information
that is strongly influenced by the role of the
regulator as regulators, professional certification,
and the need for support of the equipment which is
used in supporting the work of information
technology. Accounting professionalism consists of
accounting practices, accountant skills improvement,
regulatory awareness, and professional ethical
orientation.
1.4 Theoretical Basis
According to Gudono (2015: 146-147), agency
theory is built to solve the problems that arise when
there is an incomplete information when contracting
(bonding) between the principal (employer) and the
agent (the recipient of the order). One of the most
frequently used mechanisms to achieve this goal is
to employ an employment contract in which it
contains an appropriate compensation system for
management, based on the agency's output of
activities. Gudono (2015: 149-150). By reporting
relevant financial information (output) to the
company owner (shareholder) so as to add to the
manager's reputation. A good reputation of all
stakeholders, including the public, should result in
higher compensation as the agency monitoring costs
can be minimized if the owner is confident of the
accounting report.
Management theory is an actor with intrinsic
motivation to move forward. Shows what has been
done or the stewardship of the resources entrusted to
it (Gudono, 2015: 159), one of which is through the
financial statement information.
Stakeholder theory considers that the continuity
of the enterprise within its business environment is
dependent on a broad range of stakeholders, which is
not limited to owners and management, such as
governments, employees, creditors, and consumers.
Institutions are created not only to fulfill their own
interests but to meet the needs of the various parties
around Gudono (2015: 268).
Operate in accordance with community
expectations (theory of legitimacy) to survive and
one of the expectations of society is a company can
operate professionally (Gudono, 2015: 159).
Worried managers will be expelled from the
company's interest to signal to the market (note: the
stock market and labor market) that they are good
managers. Gudono (2015: 161). One form of social
responsibility of the organization or company to the
community (stakeholders or stakeholders) is to
inform the report of the use of company resources in
the form of financial statement information.
According to Gudono (2015: 71-74), the
structural contingency theoretical approach, to
produce the best performance of human
management within an organization depends on
several factors, one of them by paying attention to
the impact of environmental properties on
organizational structures and strategies, if
management requires results optimal. Almost all the
theorists of contingency theorists find three
important possibilities that affect the organizational
structure, namely the size of the organization, the
technology used, and the operating environment.
Accountants have a big role to increase the
transparency and quality of financial information for
the realization of a healthy and efficient national
economy. There is no process of accumulation and
distribution of economic resources that does not
require the intervention of the accounting profession.
Accountants play a role in all sectors: public,
private, and non-profit. In the public sector,
accountants can encourage state financial
management to run more orderly, clearer,
transparent, and more accountable. In the private
sector, the Accountant prepares reliable and reliable
financial statements, for which an accountant must
be competent. According to Spencer and Spencer
(1993: 9-11), there are five competent characters:
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as
Mediation Variables
337
motivation (motive), self-nature (trait self), self-
concept, knowledge and skill.
A company accountant is an accountant who
works for internal companies, this means that
accountants who work in organizational units
(Rudianto 2012: 9). So, the competence of the
internal accountant includes the knowledge, skills,
attitudes and experience possessed by an accountant
working in an organizational unit or company.
1.5 Theoretical Thinking Framework
Competence is a characteristic that underlies a
person achieving high performance in his work. A
competent person will work with his knowledge and
skills, so that it can work easily, quickly, intuitively,
and with his experience can minimize errors.
Likewise, the preparation and preparation of quality
financial report information requires human
resources that is accountant companies that have
competence and control of corporate accounting and
must also be able to follow the rapid development in
connection with the profession in line with business
demands and applicable relevant regulations.
The results of the theory review and the study of
previous studies are relevant that information
technology can be placed / treated as a mediating
variable (intermediate) in the relationship between
environmental attributes and the attributes of the
organizational structure. This is because the high
level of utilization / use of information technology in
the company and the application of information
technology is an important requirement in managing
business activities of the company. The role of
technology in the relationship between
environmental attributes with the organizational
structure attribute is information technology as a
mediator / intermediary in the relationship.
Information technology has become an important
element in achieving organizational goals to address
environmental uncertainty. The existence of
technology is needed to create the desired structural
response of management in anticipating the
existence of environmental change.
In the end there is a harmonious relationship
between the accounting profession and information
technology. It provides new opportunities for the
accounting profession of a company that is also able
to increase its role to the stakeholders in providing
quality company financial statement information.
Based on the description above, then to know
whether or not the influence between the education
of internal accountant competence and certification
of internal accountants to the quality of financial
statement information by involving information
technology as a mediation, it can be described a
research model as follows:
Figure 1: Research framework model.
1.6 Development of Hypotheses
1.6.1 Influence of Internal Accountant
Competence on Quality of Financial
Statement Information
In accordance with the professional code of
accountant profession issued by IAI and in IESBA
section 130 competence indicates the achievement
and maintenance of a level of understanding and
knowledge that allows a member to provide services
with ease and ingenuity. In the case of professional
assignment exceeding the competence of a member
or company, a member shall consult or deliver the
client to a more competent competitor. Each
member is responsible for determining each
competency or assessing having adequate education,
guidance and considerations for being responsible.
Evicahyani et al. (2016), conducting research with
the results of human resource competency, SAP
implementation, SIPKD utilization, and application
of SPIP have positive and significant impact to the
quality of LKPD Tabanan Regency. There is an
indirect effect of human resource competence, the
implementation of SAP, and the utilization of
SIPKD on the quality of the Tabanan LKPD which
is mediated by the application of SPIP.
Research conducted by Enofe et al. (2015), with
the results of research ethics of accounting has a
significant relationship with the quality of financial
reporting. Iskandar and Setiyawati (2015), with the
results of internal accountant competence research
has a significant influence on the quality of financial
reporting. Kasim (2015), with the results of
competence study of government accountants and
the implementation of internal controls related
significantly to the quality of financial reporting and
the implementation of good internal control will
result in good quality financial reporting.
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338
Haliah and Ferdiansah (2015), with the results of
competency research of human resources and
internal auditors can maximize the improvement of
report quality if supported by effective internal
control. Hertati (2015), the competence of human
resources significantly affects the value of
government financial reporting information.
Sudiarianti et al. (2015), with the result of human
resource competency research have positive effect
on SPIP and SAP implementation, and on LKPD
quality in Tabanan regency. The higher the
competency of PPK-SKPD, the application of SPIP,
SAP and LKPD quality tend to be better, and
Application of SPIP, SAP, and HR competence have
positive effect on the quality of financial report of
Tabanan regency.
Setiyawati (2013), with the findings of research,
internal accountant competence, managerial
commitment to the organization and the
implementation of internal control system
simultaneously have a positive effect on the quality
of financial reporting especially on local
government.
Nuryanto and Afiah (2013), the results of his
research simultaneously states, there is a positive
and significant influence of the competence of the
apparatus, the utilization of information technology
and internal control on the quality of financial
reporting in the work unit of the provincial
government of Jakarta.
Yendrawati (2013), the results of his research
capacity of human resources positively affect the
quality of financial statement information. Ogbonna
and Ogbonna and Ebimobowei (2012), with the
result of research ethical standards of accounting
integrity, objectivity and technical competence are
significantly related affect the quality of bank
financial statements in Nigeria.
Although many research results state that the
competence of accountant (HR) has a positive effect
on the quality of financial statement information, but
there are also studies that stated otherwise, such as
research conducted by: Maryana and Aditya (2015),
Quality accountant does not affect the quality of
financial statements. Syarifudin (2014), with the
results of his research Human Resource competence
and the role of internal auditors, no significant effect
on the quality of LKPD. Karmila et al. (2013), with
the results of his research variable human resource
capacity and internal control there is no significant
effect on the reliability of reporting SKPD financial
Riau Province.
Competence is a characteristic that underlies a
person achieving high performance in his work. A
competent person will work with his knowledge and
skills, so that it can work easily, quickly, intuitively,
and with his experience can minimize errors.
Likewise, the preparation and preparation of quality
financial report information requires human
resources that is accountant companies that have
competence and control of corporate accounting and
must also be able to follow the rapid development in
connection with the profession in line with business
demands and applicable relevant regulations.
Although the accounting system built is good but
if the human resources do not have the capacity to
implement it, it will cause obstacles in the
implementation of existing accounting functions and
finally accounting information as a product of the
accounting system can be poor quality. The resulting
information becomes information that is lacking or
has no value. Based on the description the authors
suspect there is a positive relationship between the
capacity of human resources in this case an internal
accountant, with the quality of corporate financial
statement information and the relationship is
hypothesized as follows:
H1: The influence of internal accountant
competence has a positive effect on the quality of
financial statement information.
1.6.2 Influence of Certification of Internal
Accountant on Quality of Financial
Statement Information
Certification is a form of recognition of a person's
professionalism in his profession according to his
field. Such certifications distinguish the level of
quality and skill of an accountant as compared to
other accountants. Certified internal accountants,
generally more knowledgeable than those who do
not have certification. Certified Indonesian
Accountants are composed as members of the IAI,
who adhere to the basic principles of
professionalism, such as integrity, honesty, ethics,
discipline, responsibility, dedication and
independence.
Thus, the guarantee on the reliability of reports
provided by the internal accountant can be trusted by
all parties concerned because the accountant can
provide quality financial report information. The
results of Irawati's research (2015) show that public
accountants (auditors) who have audit certification
have a positive and significant impact on their
ability as public accountant (auditor) in expressing
fraud.
Triani et al. (2015) with the conclusion of his
research, some internal accountants are unaware of
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as
Mediation Variables
339
themselves as internal accountants who must meet
certain qualifications, in improving their quality.
Some of them do not understand what is meant by
the certification. Thus some of these internal
accountants will find it difficult to compete in the
free market now, because they do not have the
certification of the internal accountant. Some
accountants also meet the qualifications that must be
met by all accountants. Accountants in their
services, generally for their public accountants have
prepared themselves in the face of free market
competition, they also have certification, and in
carrying out their duties in providing their services
have also applied standards that have adopted
international professional standards.
The Government in cooperation with IAI has
formulated a mature policy package in the face of
service liberalization in ASEAN. However, the
strategy will not be implemented properly without
the support of each Indonesian accountant.
H2: The influence of internal accountant
certification has a positive effect on the quality of
financial statement information.
1.6.3 Influence of Competence of
Accountant Internal-mediated
Information Technology to Quality of
Financial Statement Information
To carry out accounting activities in the form of data
collection, data processing, data storage, and
provision of information for decision-making
effectively and efficiently, adequate tools are
needed. Incidentally for the present the best tool to
use is the computer, but in the future, if there is
another better tool, of course the tool will be used to
perform information generating activities for
decision makers (Krismiaji, 2015: 10).
Computers are tools that contain high
technology, then of course the revolution in the field
of technology, especially information technology,
which is now being and will still take place, will
affect the accounting information system used by
various organizations. So that accountants can keep
up with the development and change of information
technology, then of course have to understand new
things like networking system, electronic data
interchange, and various other computer technology
(Krismiaji, 2015: 10).
To produce accounting information can be done
manually with paper and pencil, while for complex
systems use the latest information technology or a
combination between the manual and with
information technology. Regardless of the approach
taken, the process is the same. The accounting
information system shall collect, input, process,
store and report data and information. Paper and
pencil or hardware (hardware) and computer
software are the tools used to produce information
(Romney and Steinbart, 2015: 36).
The use of information technology provides an
opportunity for increased efficiency and
effectiveness of the general ledger and reporting
cycle in terms of (1) timeliness of the general ledger,
(2) monthbook closing process, and (3) financial
reporting (Krismiaji, 2015: 443).
The results of research from several researchers,
showing the results of research that information
technology has no influence on the quality of
financial statements, as in the study: Haliah et al
(2015), moderation variable information technology
does not affect the effectiveness of internal control
relationship with report quality.
The research which gives the result of the
research with the positive effect of information
technology on the quality of financial statements, ie
research conducted by: Hertati (2015), with the
results of research utilization of information
technology significantly influence the value of
information government financial reporting and
government financial reporting information in the
accounting unit / the financial administration unit
(SKPD) within the provincial government in
Indonesia, is derived more from the contribution of
information technology utilization factors compared
to the competence of human resources. Karmila et al
(2013), results the research is only variable
utilization of information technology which have a
significant influence to the reliability of financial
reporting in Riau Province. Maryana and Aditya
(2015), the results of his research utilization of
information technology and the existence of internal
controls led to the quality of financial reports
generated by the system is also qualified. Nuryanto
and Afiah (2013), the results of his research
simultaneously states, there is a positive and
significant influence of the competence of the
apparatus, the utilization of information technology
and internal control on the quality of financial
reporting in the work unit of the provincial
government of Jakarta.
To become a professional, accountants in
addition to having accounting knowledge must also
be able to develop his career in various fields,
including information technology and the
preparation of financial statements. Technological
advances affect the development of accounting.
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340
The role of information technology on the
development of accounting in each round is
different. The more advanced the information
technology, the more its influence on the field of
accounting. The advancement of information
technology affects the development of SIA in terms
of data processing, internal control, and increasing
the amount and quality of information in financial
reporting. With the progress that has been achieved
in the field of accounting related to computer-based
SIA in generating financial statements.
The results of the theory review and the study of
previous studies are relevant that information
technology can be placed / treated as a mediating
variable (intermediate) in the relationship between
environmental attributes and the attributes of the
organizational structure. This is because the high
level of utilization / use of information technology in
the company and the application of information
technology is an important requirement in managing
business activities of the company.
Based on theory and result of majority research,
hence proposed hypothesis is as follows:
H3: Competence of Internal Accountants
mediated by Information Technology will affect the
quality of financial statement information.
1.6.4 The Influence of Certified Internal
Accounting Firms Mediated by
Information Technology on Financial
Information Quality Report
The process of book closing monthly, and (3) the
preparation of financial statements (Krismiaji, 2015:
443). Accountants are involved both in the design
and audit of accounting information systems (Hal,
2016: 20-21). In addition, one of the services that
can be provided by the accountant is the information
technology system services (PMK 25 / PMK.01 /
2014 article 9 paragraph 2), so the accountant must
also have in-depth knowledge of the topic of
information technology.
Knowledge and information technology
education one of them through certification is
Certified Information System Auditor (CISA) issued
by ISACA. The CISA Certificate becomes a very
prestigious certificate within the IT Audit
environment. Quality assurance demands on
products and services resulting from IT technology
are enormous, therefore it takes reliable
professionals who can provide confidence that an
organization's information system is adequate. For
Indonesian citizens who want to take this certificate
do not have to bother going to America where
ISACA centered, just like CIA, PPAK UI and YPIA
also facilitate the implementation of review and
examination. In addition to CISA, other certificates
issued by ISACA are Certified Information Security
Managers (CISM), Certified in the Governance of
Enterprise IT (CGEIT), and Certified in Risk and
Information Systems Control (CRISC).
The results of Irawati's research (2015) show that
public accountants (auditors) who have audit
certification have a positive and significant impact
on their ability as public accountant (auditor) in
expressing fraud.
The role of information technology on the
development of accounting in each round is
different. The more advanced the information
technology, the more its influence on the field of
accounting. The advancement of information
technology affects the development of SIA in terms
of data processing, internal control, and increasing
the amount and quality of information in financial
reporting. With the progress that has been achieved
in the field of accounting related to computer-based
SIA in generating financial statements.
The results of the theory review and the study of
previous studies are relevant that information
technology can be placed / treated as a mediating
variable (intermediate) in the relationship between
environmental attributes and the attributes of the
organizational structure. This is because the high
level of utilization / use of information technology in
the company and the application of information
technology is an important requirement in managing
business activities of the company.
In the end there is a harmonious relationship
between the accounting profession and information
technology. It provides new opportunities for the
accounting profession of a company that is also able
to increase its role to the stakeholders in providing
quality company financial statement information.
Based on the description above and the majority
research results, the hypothesis proposed is as
follows:
H4: Certification of Internal Accountants mediated
by Information Technology will affect the quality of
financial statement information.
2 RESEARCH METHODS
2.1 Data and Data Collection
Techniques
Sources of data used in this study are primary data
obtained from individual respondents ie to the
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as
Mediation Variables
341
internal accountants involved in the activities of
formulating, preparing, preparing, and using
financial statements. Data collection methods used
in this study is a survey with media questionnaires
via email and researchers also provide
questionnaires in the form of direct distribution of
questionnaires. The questionnaires that the authors
used in the data collection were adopted by
questionnaires that have been made by Sudiarianti et
al. (2015); Irawati (2015), and equipped with author
development based on supporting theories.
2.2 Population and Sample
The population in this study is with questionnaires
with media questionnaires distributed to the internal
accountants. Method of sampling used in this study
is non probability sampling (seampel sampling is not
random), with sampling technique purposive
sampling that is quota sampling, because with this
method the author determines the number of samples
based on certain criteria (Agustine and Kristaung,
2013: 81-82). This technique is chosen because the
population and the samples taken have certain
criteria, namely: The company's internal accountant
(private), has been working for more than 2 years,
working in Jabodetabek area, and in charge of
preparing and preparing financial reports (preparer).
2.3 Operational Definition of Variables
The variables used in this study are independent
variables (independent) namely the competence of
internal accountant (X1) and certification of internal
accountant (X2) with mediation variable of
information technology (X3), while the dependent
variable (Y) is financial statement information
quality. The following table summarizes the
operational definition of variables and research
indicators:
Table 1: Summary of operational definitions of research variables and indicators.
No.
Variable
Measurement
Indicator
Variable
Symbol
Scale
Measurement
Reference
A.
Independent Variable
1.
Competence of internal accountants
(X1) (Spencer and Spencer, 1993)
1. Knowledge
Kom1
Kom2
Kom3
Kom4
Kom5
Kom6
Kom7
Kom8
Interval scale
1-4
Spencer and Spencer, 1993.
International Ethics Standards
Board for Accountants (2015).
Ni Made Sudiarianti (2015).
2.
Certified internal accountant (X2)
It (2016)
PMK No.25 / PMK.01 / 2014.
1. Expertise accountant
Ser1
Ser2
Ser3
Interval scale
1-4
Irawati (2015).
Mardiasmo
(http://pppk.kemenkeu.go.id/News/
Details/14).
3.
Mediation Variables:
Information Technology
(X3)
1. Ease of use
Ti1
Ti2
Ti3
Ti4
Ti5
Ti6
Interval scale
1-4
Mapping of the AICPA Core
Competency Framework
(https://www.aicpa.org/InterestArea
s/AccountingEducation/Resources/P
ages/CoreCompetency.aspx).
4.
Dependent Variables
Quality of Financial Statements (Y)
(Kieso et al, 2011)
1. Understandable
Kilk1
Kilk2
Kilk3
Kilk4
Kilk5
Kilk6
Kilk7
Kilk8
Kilk9
Interval scale
1-4
Financial Accounting Standards:
2015.
Sudiarianti, Ulupui, and Budiasih
(2015).
2.4 Data Analysis Method
Completion of this research using quantitative
analysis techniques. Quantitative analysis is done by
analyzing a problem that is realized with
quantitative. In this study, because the type of data
used is qualitative data, the quantitative analysis is
done by quantitating the research data into the form
of numbers by using the Likert scale of 4 points.
Testing of data analysis is only used to know the
strength of correlation between X factor (internal
accountant competence and certification of internal
accountant) to factor Y (quality of financial
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
342
statement information) with information technology
as mediation variable.
3 RESULTS AND DISCUSSION
3.1 Influence of Internal Accountant
Competence on Quality of
Financial Statement Information
Positive influence of the competence of internal
accountants on the quality of financial statement
information significant. The results of this study
prove that the higher the competence of internal
accountants will increasingly improve the quality of
financial statement information and the lower the
competence of internal accountants will further
reduce the quality of financial statement
information.
Competence is a characteristic that underlies a
person achieving high performance in his work. A
competent person will work with his knowledge and
skills, so that it can work easily, quickly, intuitively,
and with his experience can minimize errors.
Likewise, the preparation and preparation of quality
financial report information requires human
resources that is accountant companies that have
competence and control of corporate accounting and
must also be able to follow the rapid development in
connection with the profession in line with business
demands and applicable relevant regulations.
Although the accounting system built is good but
if the human resources do not have the capacity to
implement it, it will cause obstacles in the
implementation of existing accounting functions and
finally accounting information as a product of the
accounting system can be poor quality. The resulting
information becomes information that is lacking or
has no value.
Thus, the higher the competence of internal
accountants will increasingly improve the quality of
financial statement information and the lower the
competence of internal accountants will further
reduce the quality of financial statement
information.
This is in line with the research undertaken in
2016 by Evicahyani and research in 2015 by Enofe
et al, Iskandar and Setiyawati, Kasim, Haliah et al,
Hertati, Sudiarianti et al and research conducted in
2013 by Setiyawati, Nuryanto and Afiah,
Yendrawati, as well as research in 2012 by Ogbonna
and Ebimobowei.
The results of this study contradict the research
conducted by Maryana and Aditya (2015) the quality
of the accountant does not affect the quality of
financial statements with the results of quality
research accountant does not affect the quality of
financial statements and Syarifudin (2014) stating
that the quality of accountants have no effect on the
quality of financial statements , where the research
was conducted on the respondents of national
accounting students of STIE. While in this study,
respondents are those who have applied in practice,
which has worked for 2 years spread across the
Greater Jakarta area and served in generating
financial statements. The results of this study also
contradict the research conducted by Karmila et al
(2013), which states that variable human resource
capacity and internal controls there is no significant
effect on the reliability of SKPD financial reporting
in Riau Province. The differences in the results of
this study, allegedly caused by differences in
respondents who play a role in research.
Differences in results are also supported by the
results of determination coefficient test (R2) in this
study, that the behavior of independent variables are
internal accountant competence, certification of
internal accountants and information technology
able to explain the behavior of the dependent the
quality of financial statement information 25.8%
74.2% of the behavior of other independent
variables that affect the quality of financial
statement information but not included in the model.
The differences in the results of this study are
suspected to be caused by different research objects
such as in the suggestions presented by Karmila et al
in his research, which is expected to subsequently
expand research object, for example taking samples
in SKPD in some districts even Riau Province. So,
the results obtained more leverage and provide a
clearer picture.
3.2 Influence of Certification of
Internal Accountant on Quality of
Financial Statement Information
The positive effect of internal accountant
certification on the quality of financial statement
information proved to be insignificant because p-
value 0.066> α 0.05, this proves that the certification
of internal accountants is not significant effect on
the quality of financial statement information. This
result is in contrast to the specified hypothesis. This
result also contradicts the results of research
conducted by Irawati (2015), which states that
professionalism and audit certification have a
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as
Mediation Variables
343
positive and significant impact on the ability of
auditors to reveal fraud, with a significance value
smaller than α 0.05.
The difference in alpha significance value is due
to the research conducted by Irawati is a study of
external auditors (public accountant) and involves
respondents in KAP who are professionals as
external auditors, where it is known that the
regulation on certification and the obligation of PPL
is very clear the rules both from government and
institutions public accounting associations as
regulators, as well as support from the industrial
world and or organizations where the public
accountant works, so that with clear rules it raises
awareness in supporting his profession as a public
accountant (external auditor).
In addition, the respondent was not objective in
filling out the questionnaire for the certification
statement of the internal accountant, as opposed to
the response result from the same respondent in the
question asked about the need or not of certification
for internal accountant in supporting his work, from
total 200 respondents who answered required
certification in support of its work is as much as 161
respondents (80.5%), with the composition answered
that is very necessary as many as 11 respondents
(5.5%), 136 respondents (68%) who stated
necessary, who answered not only as many as 14
respondents or 7%, and as many as 39 respondents
or 19.5% did not answer.
This is also supported by research conducted by
Triani et al (2015) in his research on the readiness of
the accounting profession in Indonesia in dealing
with the MEA with the conclusion that some internal
accountants do not conform to themselves as internal
accountants who must meet certain qualifications, in
improving their quality. Some of them do not
understand what is meant by the certification. They
complained about the lack of socialization about the
certification qualification for the internal accountant.
Thus, some of these internal accountants will find it
difficult to compete in the free market now, because
they do not have the certification of the internal
accountant. Some accountants also meet the
qualifications that must be met by all accountants.
Accountants in their services, generally for their
public accountants have prepared themselves in the
face of free market competition, they also have
certification, and in carrying out their duties in
providing their services have also applied standards
that have adopted international professional
standards.
The government in cooperation with IAI has
formulated a mature policy package in the face of
service liberalization in ASEAN. However, the
strategy will not be implemented properly without
the support of each Indonesian accountant. The lack
of competitiveness of Indonesian accountants, both
in terms of quantity and quality in the international
arena, demands a careful preparation in the face of
service liberalization in ASEAN. The government
also intervened. The Indonesian government
publishes a legal product that is expected to "force"
accountants in Indonesia to prepare themselves in
the face of the MEA. The legal product is PMK 25 /
PMK.01 / 2014 concerning Accountant with
Country Status.
Based on the above explanation it can be
concluded that the accountant's awareness to certify
is great but in fact contrary to the amount already
certified, it indicates the existence of a regulation
that set firmly in its implementation.
3.3 Influence of Competence of
Accountant Internal-mediated
Information Technology to Quality
of Financial Statement Information
The result of statistical test shows that the influence
of internal accountant competence on information
technology is significant and the influence of
information technology on the quality of financial
statement information is also positively significant,
so it is proven that the indirect influence of the
competence of internal accountants on the quality of
financial statement information through information
technology proved positively significant.
To become a professional, accountants in
addition to having accounting knowledge must also
be able to develop his career in various fields,
including information technology and the
preparation of financial statements. Technological
advances affect the development of accounting. The
role of information technology on the development
of accounting in each round is different. The more
advanced the information technology, the more its
influence on the field of accounting. The
advancement of information technology affects the
development of SIA in terms of data processing,
internal control, and increasing the amount and
quality of information in financial reporting. With
the progress that has been achieved in the field of
accounting related to computer-based SIA in
generating financial statements. The more advanced
information technology the more its influence on the
field of accounting. For that required a professional
company accountant and able to communicate,
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
344
understand the development of technology, so as to
compete, adapt amid rapid technological changes.
Information technology is not just limited to
computer technology (hardware and software) used
to process and store information, but also includes
communication technology to transmit information.
So, information technology is used in the
organization's information system to provide and
submit financial statement information for users in
the framework of decision making.
This supports research and research conducted in
2015 by Hertati, Karmila et al, Maryana and Aditya,
Hertati, and research conducted in 2013 by Nuryanto
and Afiah, and even research conducted by Karmila
et al. only variable utilization of information
technology which have a significant influence to the
reliability of financial reporting in Riau Province.
3.4 The Influence of Certified Internal
Accounting Firms mediated by
Information Technology on
Financial Information Quality
Report
The results of statistical tests proved that the effect
of the certification of accountants internal to
information technology significant, as well as the
influence of information technology on the quality
of information positive financial statements so that
statistically can be concluded the indirect effect of
certification of internal accountants to the quality of
financial report information mediated by information
technology positively significant.
In the end there is a harmonious relationship
between the accounting profession and information
technology. It provides new opportunities for the
accounting profession of a company that is also able
to increase its role to the stakeholders in providing
quality company financial statement information. By
improving quality, improving competence and
professionalism by joining professional associations.
For accountancy can join IAI and for information
technology can join ISACA Chapter Indonesia. As
well as following the training provided and followed
the certification of accounting and information
technology both local and which have been based
internationally.
The results of this study support the results of
research conducted in 2015 by Irawati states that
educational background, technical competence,
continuous education and training and work
experience simultaneously affect the quality of the
results of the examination.
4 CONCLUSIONS
Based on the analysis and discussion and test results,
it can be concluded, as follows:
The competence of the internal accountant has
a significant positive effect on the quality of
financial statement information, supported by
Evicahyani and Setiawina research, and
research in 2015 by Enofe et al, Iskandar and
Setiyawati, Kasim, Haliah et al, Hertati,
Sudiarianti et al and research conducted in
2013 by Setiyawati et al, Yendrawati, as well
as research in 2012 by Ogbonna and
Ebimobowei.
Certification of positive internal accountant
does not significantly affect the quality of
financial statement information.
The result of the third hypothesis testing shows
that the indirect influence of internal
accountant competence on financial
information quality mediated by information
technology proved to be significant positive,
supported by research conducted in 2015 by
Hertati, Karmila et al, Maryana and Aditya,
Hertati, and research conducted in 2013 by
Nuryanto and Afiah.
The result of the fourth hypothesis testing
shows that the indirect effect of internal
accountant certification on the quality of
financial statement information mediated by
positive information technology is significant,
supported by research conducted in 2015 by
Irawati.
5 LIMITATIONS AND
IMPLICATIONS
The results of this study have several limitations as
follows:
In this study time is limited, so that the object
being sampled (respondent) is limited, both in
terms of number and scope of the area, then the
sample distribution has not represented
significantly compared with the existing
population, so the research is not able to use or
generalize to represent profession of internal
accountants throughout Indonesia.
After the research, it is known that the
variables used as independent variables are
internal accountant competence, internal
accountant certification, and information
technology as a whole only influence 25.80%
Effect of Competence and Internal Accountant Certification on Quality Information Financial Statements with Information Technology as
Mediation Variables
345
to the dependent variable is the quality of
financial statement information. While the
behavior of independent variable of internal
accountant competence and certification of
internal accountant explain behavior of
dependent variable of information technology
equal to 29,2%. This means there are many
other factors that affect the quality of financial
reporting that is not included in this study.
Limitations of literature on the profession and
certification of internal accountants in
Indonesia, so that more use of internet media.
List of statements used in the making of this
research questionnaire developed by the
researchers themselves by adopting some of the
literature both from previous research and from
the existing literature so it needs to be refined.
Lack of seriousness and low awareness and
appreciation of some respondents to participate
in a research and the difficulties of the authors
to monitor directly the respondent's answer, so
not all statements and questions answered
completely, this makes the constraints for
writers to collect well the opinion respondents
and obstacles to analyze more deeply against
existing research variables.
The results of this study have implications, among
others:
For internal accountants are expected to
maintain and improve competence by
consciously to continue to develop competence
and actively play a role in the development of
accounting science and information
technology.
Internal accounting service users to set
standards for recruitment or selection of
competent and certified internal accountants so
as to produce quality financial information
according to established standards.
Internal accountant service users should
provide a variety of training and be given the
opportunity to attend training or continuous
improvement of professional education of
internal accountant to improve competence
especially for new accountant, and reserve fund
for this activity.
For the Accounting Profession Professional
Accounting Indonesia IAI as Associate
Profession of Accountant according to KMK.
263 / KMK.01 / 2014 on the Establishment of
Indonesian Institute of Accountants as the
Association of Accounting Professions, must
make clear rules regarding the Law regulating
the profession of the internal accountant and
the accountability of the financial statements.
And policy rules on certification and
continuing education for internal accountants.
As stated by Ahmadi Hadibroto (Head of IAI
period 2002-2010), the business world if not
required, will find someone who is important to
be trusted, not necessarily an accountant. So, it
actually takes a coercion, at least to provide
credibility of financial statements in the State
of Indonesia.
(http://www.iaiglobal.or.id/v02/berita/detail.ph
p?catid=&id=659). Therefore, the birth of the
Financial Reporting Act (PK) is highly awaited
by all internal accountants as professional
accountants of Indonesia and regulations for
accounting services activities to ensure its
activities are increasingly regulated and
protected, and the output (financial report)
generated can be accounted for by the
profession and of course the users of financial
statements become more comfortable.
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