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ANALISA PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Manufaktur di Bandung Setya Nusa, Inta Budi; S, Sianita Devi
JEMBA Vol 3 No 2 (2023): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v3i2.11635

Abstract

This research aims to assess the extent of impact that internal control and the competence of human resources have on the quality of financial statements within manufacturing company in Bandung. The research employs both descriptive and quantitative methods. The study's population comprises personnel within manufacturing company in Bandung, and purposive sampling is employed as the sampling technique. Data analysis involves multiple SEM PLS analysis, tested using SPSS 23.0 for Windows software and SMART PLS. The findings of hypothesis testing in this research reveal that (1) internal control significantly influences the quality of financial statements, and (2) human resource competence also significantly influences the quality of financial statements at
The Influence Of Information Technology And The Perception Of Usefulness On The Use Of E-Filing Setya Nusa, Inta Budi; Dubovick, Snježana
International Journal of Artificial Intelligence Research Vol 5, No 2 (2021): December 2021
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.449 KB) | DOI: 10.29099/ijair.v5i2.234

Abstract

This present study at identifying the influence of information technology toward the use of e-Filing and the influence of perception of usefulness toward the use of e-Filing. The research method used is descriptive and verification with quantitative approach. The data used is primary data, while data collection techniques used are field research and library research. The sample in this research are 34 individual taxpayers of Weat Java Provincial Secretariat Office. The analysis model used is SEM PLS. The results of this study show that information technology has an effect on the use of e-Filingand usability perception has an effect on the use of e-Filing