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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Riska Putri Setyaningrum
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Economics, Econometrics & Finance

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Pengaruh Kepemimpinan Transformatif, Pengendalian Internal, Kompetensi SDM, dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Riska Putri Setyaningrum; Sasmito Widi Nugroho; Sugiharto Sugiharto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.360

Abstract

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.
Co-Authors SASMITO WIDI NUGROHO Sugiharto Sugiharto