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All Journal JURNAL ECONOMIA Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekobismen
Syafik, Mohammad
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Journal : JURNAL ECONOMIA

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Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables Syafik, Mohammad; Setiawan, Doddy
Jurnal Economia Vol. 19 No. 2 (2023): October 2023
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v19i2.46788

Abstract

AbstractThe purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used to gather the data for this study was distributed to 107 Lamongan district employees who work in the financial industry.  This research proves that the internal control system, utilization of information technology and human resource capacity has a positive and significant impact on the quality of financial statement information. external factors have no influence on the capacity of human resources on the quality of financial statement information. Future studies may select a wider sample, such as the Provincial Government.Keywords:Internal control system, utilization of information technology, human resource capacity and quality of financial report information.
Co-Authors Abdul Ghofur Abdul Ghofur Amrozi, Ahmad Imam Doddy Setiawan Fadhilah, Fani Nur Fibriyanti, Yenni Vera Fitri Nurjanah Lazuardi, Yanuar Nafsi, Ananda Izzatun Nurjanah, Fitri Rosdiyati, Rosdiyati