PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN
PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Alfath, An Nur Eka
Subject
HF5601 Accounting
Datestamp
2018-10-03 04:28:18
Abstract :
An Nur Eka Alfath (1430611047) Muhammadiyah University of Sukabumi. The Influence of Human Resource Competence and Information Technology Utilization on Quality of Company's Financial Statement at Bank BJB Palabuhanratu Branch (Suherman, M.Ak and Dr. Darmo H. Suwiryo, MM). This study aims to determine the effect of human resource competence and utilization of information technology on the quality of Company Financial Statements. The variables used in this study are competence of human resources and utilization of information technology as independent variable and quality of Company Financial Report as dependent variable. The research method used is descriptive associative with quantitative approach. Data collection tools used were observations and questionnaires with ordinal scale Likert type. The population in this research is the staff of Bank BJB Palabuhanratu Branch, while the sample in this research is the staff of BJB Branch of Palabuhanratu who has been working for more than one year. The sampling technique used in this research is nonprobability sampling with purposive sampling technique. The test results using SPSS 24 For Windows software partially shows that the competence of human resources have a positive and significant impact on the quality of corporate financial statements and utilization of information technology has a positive and significant impact on the quality of corporate financial statements. The test results simultaneously show that the competence of human resources and utilization of information technology together affect the quality of corporate financial statements.
An Nur Eka Alfath (1430611047) Muhammadiyah University of Sukabumi. The Influence of Human Resource Competence and Information Technology Utilization on Quality of Company's Financial Statement at Bank BJB Palabuhanratu Branch (Suherman, M.Ak and Dr. Darmo H. Suwiryo, MM). This study aims to determine the effect of human resource competence and utilization of information technology on the quality of Company Financial Statements. The variables used in this study are competence of human resources and utilization of information technology as independent variable and quality of Company Financial Report as dependent variable. The research method used is descriptive associative with quantitative approach. Data collection tools used were observations and questionnaires with ordinal scale Likert type. The population in this research is the staff of Bank BJB Palabuhanratu Branch, while the sample in this research is the staff of BJB Branch of Palabuhanratu who has been working for more than one year. The sampling technique used in this research is nonprobability sampling with purposive sampling technique. The test results using SPSS 24 For Windows software partially shows that the competence of human resources have a positive and significant impact on the quality of corporate financial statements and utilization of information technology has a positive and significant impact on the quality of corporate financial statements. The test results simultaneously show that the competence of human resources and utilization of information technology together affect the quality of corporate financial statements.
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