Pengaruh Kualitas Sumber Daya Manusia, Sistem Penggendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Desa Di Kecamatan Bantan
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Institusion
Politeknik Negeri Bengkalis
Author
Melani, Melani
Subject
562 Akuntansi
Datestamp
2024-08-22 14:02:33
Abstract :
This research aims to determine the influence of the quality of human resources, internal control systems, and the use of technology on the quality of village financial reports in Bantan subdistrict. This research uses a quantitative approach and uses primary data. The population in this study was all village officials in Bantan sub-district. There were 38 respondents in this research using Likert scale measurements. Data was processed through the SPSS 25 program with multiple linear regression analysis techniques. The research results obtained using the T test and F test show that the variable quality of human resources has a positive and significant effect on the quality of village financial reports, the internal control system has a positive and significant effect on the quality of village financial reports, and the use of information technology is also positive and significant on quality. village financial reports.
This research aims to determine the influence of the quality of human resources, internal control systems, and the use of technology on the quality of village financial reports in Bantan subdistrict. This research uses a quantitative approach and uses primary data. The population in this study was all village officials in Bantan sub-district. There were 38 respondents in this research using Likert scale measurements. Data was processed through the SPSS 25 program with multiple linear regression analysis techniques. The research results obtained using the T test and F test show that the variable quality of human resources has a positive and significant effect on the quality of village financial reports, the internal control system has a positive and significant effect on the quality of village financial reports, and the use of information technology is also positive and significant on quality. village financial reports.
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