HASANUDDIN JOURNAL OF BUSINESS STRATEGY
Vol 3 No 4 (2021): Hasanuddin Journal of Business Strategy

The Effect of HR Competence, Utilization of IT, and Internal Control Systems on the Financial Report Quality

Kasna Ningsih Kusuma (Student of Master Management, Faculty of Economics and Business, Hasanuddin University)
Mursalim Nohong (Economics and Business Faculty, Hasanuddin University)
Andi Aswan (Economics and Business Faculty, Hasanuddin University)

Article Info

Publish Date
29 Oct 2021

Abstract

The purpose of this study was to analyze the influence of human resource competence, the use of information technology, and internal control systems on the financial report quality of Jala Ammari Hospital in Makassar City. The study applied saturated samples of 95 hospital employees. Data collection methods using questionnaires and then analyzed using multiple linear regression. The results showed utilization of information technology and internal control system affect positively and significantly financial report quality. Interestingly, human resource competence had no significant effect on the financial report quality of the Jala Ammari Hospital Makassar.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
HASANUDDIN JOURNAL OF BUSINESS STRATEGY
Website

Abbrev

HJBS

Publisher

Universitas Hasanuddin

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

It is an open access online journal in the field of applied management and published four times in a year in February, May, July, and October. The journal is designed for professionals and researchers to convey their findings of business concepts, thoughts, and new strategies for business viability ...