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All Journal Supremasi Hukum: Jurnal Penelitian Hukum Jurnal Kendali Akuntansi
David Prasetyo
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERALIHAN PEMEGANG HAK TANGGUNGAN ATAS AKUISISI PERSEROAN TERBATAS David Prasetyo
Supremasi Hukum: Jurnal Penelitian Hukum Vol 27, No 2 (2018)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.367 KB) | DOI: 10.33369/jsh.27.2.133-150

Abstract

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Keandalan Laporan Keuangan David Prasetyo; Mulyanto Nugroho
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2661

Abstract

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.
Co-Authors Mulyanto Nugroho