Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan PT. X (Pakan Ternak)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Zhafirah, Fibra Ingwie
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-08-23 04:04:29
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.
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.
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