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All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

 1 
Effect of Accounting Understanding, Information Technology Use, and Education Level on the Quality of Financial Reports with Human Resource Competency as a Moderated Variable Ramadhani, Mesra Amalia; Budiwitjaksono, Gideon Setyo; Sulistyowati, Erna
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11486

Abstract

With human resource competency serving as a moderating element, the purpose of this study is to examine the impacts of accounting expertise, information technology utilization, and educational attainment on the quality of financial reports. This inquiry employs a quantitative methodology. A sample of 120 cooperative financial managers was given a questionnaire to complete in order to collect data in the Lamongan District. The study makes use of SmartPLS 3.0. The study's conclusion implies that an individual's level of education, accounting expertise, and use of information technology all have an impact on the caliber of financial reports. Meanwhile, the impact of accounting knowledge, information technology use, and educational attainment on the caliber of financial reporting cannot be mitigated by human resource expertise.
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