PENGARUH KOMPETENSI SDM, TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN SERTA PENGARUHNYA PADA KUALITAS LAPORAN KEUANGAN (Studi Pada Desa di Daerah Kabupaten Bogor Bagian Selatan)
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Institusion

Universitas Djuanda

Author

Lubis, Anisya Defita

Subject

HB Economic Theory 

Datestamp

2022-04-21 03:30:15 

Abstract :
ABSTRACT Quality financial reports can show that the Regional Head also has the right responsibility with the authority that has been given to him in carrying out his responsibilities in managing the organization. The purpose of this study was to determine the effect of HR competence, information technology and internal control systems on the timeliness of financial reporting and its effects on financial reports. The quantitative descriptive approach used in this research design. The population in this study were employees at village offices spread across 29 villages in 3 districts in the southern part of Bogor Regency. The unit of analysis in this study is employees who are directly involved and responsible for the preparation and management of financial reports. The sampling technique used was purposive sampling with a sample size of 116 respondents. Data analysis for path analysis and multiple linear regression. The results of this study indicate that the competence of human resources, information technology and internal control systems through timeliness have an effect on the quality of financial reports. Keywords: Competence, Information Technology, Internal Control, Timeliness, Quality, Financial Report. 

File :
HALAMAN JUDUL.pdf
ABSTRAK.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
DAFTAR PUSTAKA.pdf