@thesis{thesis,
		author={Zhafirah  Fibra Ingwie},
		title ={Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan PT. X (Pakan Ternak)},
		year={2023},
		url={http://eprints.perbanas.ac.id/11215/},
		abstract={A company's financial statements can show actual performance if the financial reports are of
high quality. The purpose of this research is to determine the effect of human resource
competency, internal control systems, and the use of information technology on the quality of
financial statements. The population in this study were all employees of the finance department
and financial statements of the PT. X (Pakan Ternak). The sample in this study were employees,
namely finance and accounting staff in work PT. X (Pakan Ternak). The sampling technique
used in this research is purposive sampling with the criteria of employees who have worked in
companies ? 3 years and employees at PT. X (Pakan Ternak) division of financial management
and preparation of company financial reports. The research instrument used was a
questionnaire with a measuring scale technique using a Likert scale. Research proves that the
variable competence of human resources and utilization of information technology has a
significant effect on the quality of financial reports of PT. X (Pakan Ternak). Meanwhile, the
internal control system variable has no significant effect on the quality of PT. X (Pakan
Ternak).
Keywords :
Human Resource Competency, Internal Control Systems, Use Of Information Technology, The
Quality Of Financial Statements.}
		}