Determinan Kualitas Pelaporan Keuangan pada Lembaga Keuangan Syariah di Kabupaten Langkat
DOI:
https://doi.org/10.32678/tsarwah.v11i2.13168Keywords:
Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Kualitas Pelaporan Keuangan, Lembaga Keuangan SyariahAbstract
Perkembangan transformasi digital disektor keuangan menuntut lembaga keuangan syariah untuk menghasilkan laporan keuangan berkualitas tinggi melalui penerapan sistem informasi akuntansi yang efektif, yang didukung oleh sumber daya manusia yang kompeten dan sistem pengendalian internal yang memadai. Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi, kompetensi sumber daya manusia, dan sistem pengendalian internal terhadap kualitas laporan keuangan pada lembaga keuangan syariah di Kabupaten Langkat. Pendekatan kuantitatif dengan desain penelitian korelasional digunakan dalam penelitian ini, yang melibatkan 39 responden dari PT Bank Syariah Indonesia KCP Stabat, Bank Sumut Syariah KCP Stabat, dan Bank Muamalat KCP Stabat yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner dengan skala Likert lima poin dan dianalisis melalui regresi linear berganda menggunakan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi, kompetensi sumber daya manusia, dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, baik secara parsial maupun simultan. Sistem pengendalian internal merupakan variabel yang paling berpengaruh, sementara uji simultan menunjukkan bahwa ketiga variabel tersebut secara bersama-sama meningkatkan kualitas laporan keuangan. Temuan ini memperkuat Teori Kegunaan Keputusan dan Kerangka Konseptual Pelaporan Keuangan, yang menekankan bahwa kualitas pelaporan keuangan ditentukan oleh kemampuan organisasi dalam menghasilkan informasi yang relevan, andal, dapat dibandingkan, dapat diverifikasi, tepat waktu, dan dapat dipahami. Secara praktis, penelitian ini menyiratkan bahwa lembaga keuangan syariah perlu memperkuat sistem informasi akuntansi, meningkatkan kompetensi sumber daya manusia, dan mengoptimalkan pengendalian internal. Penelitian selanjutnya disarankan untuk memperluas cakupan wilayah penelitian, menambah jumlah sampel, memasukkan variabel tambahan, serta menerapkan pendekatan metode campuranguna memperoleh hasil yang lebih komprehensif.
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