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Synthia Synthia
Politeknik Negeri Batam
Economics, Econometrics & Finance

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The Effect of Human Resources Competence and Application of Regional Financial Accounting Systems on Quality of Financial Report Synthia Synthia
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.463 KB) | DOI: 10.5281/zenodo.1306555

Abstract

This research conducted to determine the effect of human resources competencies and application of financial accounting system on the quality of financial reports showing. Mechanical determination of sample using purposive sampling technique with a total sample of 165 people. The type of data used are primary data. Methods of data collection is done by questionnaire. Data using multiple regression analysis. The results indicate that the competence of human resources, financial accounting system application have a significant positive effect on the quality of the financial statements.
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