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)

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.