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Journal : Basic and Applied Accounting Research Journal

The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor) Angelica Stefanny Ahliawan; Suwignyo Widagdo; Wiwik Fitria Ningsih
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.849 KB) | DOI: 10.11594/baarj.02.01.04

Abstract

The phenomenon of very tight competition in business requires companies to be able to apply the right strategy in accordance with the market conditions they face and have quality reports so that research is conducted which aims to analyze the Effect of Competency Levels of Human Resources, Internal Control Systems, Utilization of Information Technology on the Quality of Financial Reports At UD Central Buana Motor Bondowoso. This type of research used is quantitative research. The data used are primary data and secondary data with data collection techniques namely observation, interviews, document recording, questionnaires/questions. Data collection techniques using a questionnaire a number of 30 respondents or people. The sampling technique used a saturated sample, namely all populations were sampled in this study, namely all employees of UD Central Buana Motor Bondowoso. The population in this study is UD Central Buana Motor. The data analysis method used is the data instrument test, classical assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination. Testing data using the SPSS application version 22. After conducting research at UD Central Buana Motor Bondowoso, the results obtained showed that the level of competence of human resources, internal control systems, and utilization of information technology had a partial effect on the quality of financial reports. Simultaneously the level of competence of human resources, internal control systems, use of information technology affect the quality of financial reports.
Co-Authors Abdul Rasid Abdul Wahet Ade Febrinanda Susilowati Agus Dedi Mustofa Agustin Hari Prastyowati Agustin Hari Prastyowati Agustin HP, Agustin Ahmad Baidowi Ahmad Baidowi Aini, Siti Isriyah Nurul Akbar Maulana Amrulloh, Muhammad Sholahuddin Angelica Stefanny Ahliawan Baktiawan Nusanto, Baktiawan Deborah Christin Darmawan Dede Syafulloh Dedy Wijaya Kusuma Devi Indah Permatasari Dian Narulita Tristina Diana Dwi Astuti Diana Dwi Astuti Ellene Pricillia Budiarso Emy Kholifah Fajar Isnaeni Fathorrasi Fathorrasi Firmansyah, Muhammad Rizal Bintang H P, Agustin Haifa Haifa Handayani, Yuniorita Indah Hariyani, Nengah Hary Sulaksono Hendrawan Cipta Hartanto Hendrawan Cipta Hartanto Husin, Azrina Ida Bagus Raka Suardana Ihrom Caesar Ananta Putra Ilmi, Mainatul Imam Wahyudi Imam Wahyudi Indrawan, Imam Wahyudi Isnaeni, Fajar Komang Candra Dewi, Luh Kun Afifah Nur Arifin Lia Rachmawati Loren Dina Dasilfa Luh Kadek Budi Martini Luh Komang Candra Dewi M. Fauzan Anshori Maria Stefania Waro Bheri Marsuhin Marsuhin Melinda Anggreyni Mochamad Fatikhudin Muhaimin Dimyati Muhammad Firdaus Mujaroah, Siti Murtadlo Murtadlo Nanda Widaninggar Narto Nely Supeni Nengah Hariyani Nur Ahmadi Nur Lailatus Subha Nurshadrina Kartika Sari Nurul Prayugho P, Agustin H Permatasari, Devi Indah Ponang Undaghi T Qudsyi, Qudsyi Riza Bahtiar Sulistyan S Sukidin Saifudin Saifudin Saifudin Saifudin Saiful Amin Salma Watun Santika Permana Septa Krisanatalia Siti Fatimah Siti Fatimah Subha, Nur Lailatus Suharto Suharto Suhri, Akhmad Supardi Supardi Supardi Supardi Tamriatin Hidayah Taufik, Faridatut Taufiq Hidayat Tomy Ernawati Tri Wahyuni Trio Akbar Pamungkas Widodo Widodo Wiwik Fitria Ningsih Ximenes, Mateus Yessy Anggraeni Yuniorita Indah Yuniorita Indah Handayani Zainul Hasan Zulfikar Ardiansyah