The Effect of ARKAS Utilization, Human Resource Competence, and Internal Control on BOS Financial Reporting Quality

Abstract

Purpose: This study aims to examine the effect of ARKAS utilization, human resource competence, and internal control on the quality of BOS fund financial reports in elementary schools in Pangkalpinang City.

Methodology: A quantitative approach was employed using a total sampling technique involving 68 school principals. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests.

Results: The results show that ARKAS utilization has no significant effect on the quality of BOS financial reports, while human resource competence and internal control have a positive and significant effect.

Conclusions: It can be concluded that the quality of BOS financial reporting is primarily influenced by human resource competence and internal control rather than the use of ARKAS application.

Contributions: This study contributes to public sector accounting literature by providing empirical evidence that strengthens institutional theory in explaining financial reporting quality in schools, particularly in the context of BOS fund management. Practically, the findings provide insights for education authorities in improving reporting quality through human resource development and strengthening internal control systems.

Limitations: This study is limited to elementary schools in Pangkalpinang City and uses self-reported questionnaire data, which may introduce response bias and limit generalizability to other regions or education levels.