Jurnal Keuangan dan Perbankan Syariah
Vol 3 No 1 (2024): Juli 2024

Pengaruh Kompetensi SDM dan TI Terhadap Kualitas Laporan Keuangan Pada PT IBP Ledo, Bengkayang: Indonesia

Palija, Hizra (Unknown)
Jayanti, Fitri (Unknown)
Sari, Indah Purnama (Unknown)



Article Info

Publish Date
02 Aug 2024

Abstract

Investigating the impact of human resource competencies and information technology utilization on the quality of financial statements at PT IBP (Induk Bumi Perkasa), located in Ledo District, Bengkayang Regency. The approach used is descriptive with a quantitative approach, involving all employees of PT IBP as data sources. The amount of data obtained was 30 employees, with 26 of them being sampled using a questionnaire containing statements scored with predetermined scores. The results showed that the two factors studied, namely human resource competence (X1) and information technology utilization (X2), had a significant influence on the quality of financial statements (Y) at PT IBP (Induk Bumi Perkasa). This conclusion highlights the importance of the role of competent human resources and the proper use of information technology in improving the quality of the company's financial statements. Keyword : Human resource competence, information technology and financial report quality.

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Journal Info

Abbrev

jkubs

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Keuangan dan Perbankan Syariah (JKUBS) merupakan jurnal open access sebagai tempat bagi para akademisi, peneliti, praktisi, regulator dan masyarakat baik nasional maupun internasional untuk mempublikasikan makalah ilmiah. Hasil penelitian tersebut terkait pada bidang keuangan dan perbankan ...