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All Journal Signifikan : Jurnal Ilmu Ekonomi Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN IJEBD (International Journal Of Entrepreneurship And Business Development) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Fokus Manajemen Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Jurnal Bisnis dan Manajemen (JBM) Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal REP (Riset Ekonomi Pembangunan) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi Syariah Mulawarman (JESM)
Ardi Paminto
Mulawarman University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Influence of The Quality of Human Resources And Use of Information Technology Towards Quality Financial Statements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province Karolina Indah; Ardi Paminto; Irwansyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2932

Abstract

This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the quality of financial reports, the influence of accounting information systems on the quality of financial reports, the influence of the quality of human resources on the quality of financial reports mediated by accounting information systems and to test the influence utilization of information technology on the quality of financial reports mediated by the accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study was 40 employees of the finance section of the DPRD Secretariat of East Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square (PLS). The results of the research show that the quality of human resources has a significant influence on the quality of financial reports with a p-value of 0.000 < 0.05, the use of information technology has a significant influence on the quality of financial reports with a p-value of 0.022 < 0.05, the system Accounting information has a significant influence on the quality of financial reports with a p-value of 0.031 < 0.05, and the quality of human resources has a significant influence on the quality of financial reports moderated by the accounting information system with a p-value of 0.0026 < 0, 05 and the use of information technology has a significant influence on the quality of financial reports, moderated by the accounting information system with a p-value of 0.042 < 0.05.
Co-Authors Abdul Gafur Achmad Noor Affandi Adi Saputra Adji Rini Namira Agnes Ajeng Aryanti Agus Sugianto Ajeng Puput Kurniati Akramullah, Muhammad Rizki Amalia Hidayah Chaniago Amin Kadafi Anak Agung Gede Sugianthara Andre L. Galang Anwar Arifin Pinem Aris Rante Asma Rian Sari Asri Pujiana ayu Dini Febriani Azzam Fuadudin Dhiyaurrahman Bagus Puji Santoso Cahyani, Nadia Regina Cornelius Rantelangi DEISY NURHAFSARI Desemsia Aweq Dewi Erlitha Dewi Vibrayanti Dharma, Audria Syafira Dio Caisar Darma Djoko Setyadi Doddy Adhimursandi Eka Kurniawati Muhartini Emil Salim Eny Rochaida Eri Nugraha F. Defung Faizul Rahman Farah Dwi Munna Febrian - Febriani Feni Setiasih Fitriadi Fitriadi Gery Nugroho Hadi Machbudiansyah Hairul Anwar Hairul Anwar Herry Ramadhani Idarni Harefa Ike Purnamasari Imanur Masitah Inosensius Istiantoro Irene Angela Febrianti Irsan Tricahyadinata Irwan Gani Irwansyah IRWANSYAH Irwansyah Irwansyah Irwansyah Irwansyah Isna Yuningsih Istiantoro, Inosensius Jemsi Silaban Jhoni Susanto Joko Susilo Julan Julan Julius Aido P. Simanjuntak Justina Ade Judiarni Kadafi, M. Amin Karolina Indah Lia Diyuni Lianur Afriyani Luluk Saputri Saputri M. Amin Kadafi M. Amin Kadafi Maryam Nadir Masitah, Imanur Maya Dhewi Restanti Merissa Rizki Arviana Bachri Michael Hadjaat Michael Michael Mochamad Ridwan Muhammad Amin Kadafi Muhammad Fahreza Baihaqi Muhammad Jefri Ridhohansyah muhammad junaid kamaruddin Muhammad Novreza Muhammad Saleh MUHDIN NOOR Musdalifah Azis Musdalifah Aziz Musdalifah Aziz Musdalifah Aziz Nadia Regina Cahyani Nadir Maryam Nofita Ningrum Nur Indah Fitriyasari Nur Jamilah Parel Christian PURWO HERIANTO Putri Sakinah Rabiatul Adawiyah Rachmansyah Rachmansyah Rahman, Faizul Rahmat Efendi Rante, Aris Rena Asyirin Reny Maryati Reskantika, Rieka Reza Fahd Adrian Rezza Scantya Ramadhan Rieka Reskantika Rio Andika pratama Ririn Novianti Risky Yudaruddin Rita Mayumi Rizky Yadaruddin Rizky Yudaruddin Robiansyah Roby Hadimurzani ROSIDAH - Rusmini Rusmini Sakinah, Putri Salviantono, Brian Sarifudin Sarifudin Seviana F Seviana F Sisi Maulidya Safitri Siti Aisyah Hapsari siti rahmah Siti Rahmayuni Siti Rahmayuni Slamet Riyadi Sri Wahyuni Sri Wahyuni Suci Marinda Putri Surisma Yanti Syaparliddin Syachrani Syarifah Hudayah Taruk Allo Marsika Theresia Militina Theresia Militina Titah Alasty Purbaningrum Tomy Navaldo Tri Yuli Tiastuti Susanti Triana Fitri Astuti Triana Fitriastuti Umi Kholifah Utami Sefti Namira Wa Ode Ervinna winda winda Wisnu Satria Yana Ulfah Yudaruddin, Risky ZA, Saida Zainurossalamia Zainal Ilmi