Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia, dan Kinerja Karyawan terhadap Kualitas Laporan Keuangan Pada PT Pos Indonesia (Persero) Kabupaten Sukoharjo

Dinara Kharisma Sari (Institut Teknologi Bisnis AAS Indonesia)
Wikan Budi Utami
Suprihati

International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026

The purpose of this study is to examine the influence of accounting information systems, human resource competencies, and employee performance on the quality of financial reports. The sampling method used in this study was purposive sampling, which is a representative sampling method based on criteria. The sample size for this study was 60 respondents. Respondents were employees of PT. Pos Indonesia (Persero) in Sukoharjo Regency who are involved in the quality of financial reports. This research is quantitative, using primary data sources. Based on the results of primary data processing using multiple linear regression analysis, F-tests, and t-tests, it was found that Accounting Information Systems, Human Resource Competencies, and Employee Performance have a positive and significant effect on Financial Report Quality. Keywords : Accounting Information Systems, Employee Performance, Financial Report Quality, Human Resource Competencies.