Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan

Alviola, Searly (2023) Pengaruh Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose : This study aims to determine the internal control system, human resource competence, and the use of information technology on the quality of financial reports. Design/methodology/approach : Respondents in this study totaled 150 respondents consisting of employees of PT. Vantsing International Group as many as 50 respondents and employees of PT. X as many as 100 respondents in 2023. Researchers use comparative causal research, to determine the effect of one or more independent variables on the dependent variable. Researchers used statistical software PLS SEM version 3.0. Findings : The results of this study found that the internal control system has a positive and statistically significant effect on the quality of financial reports, as well as the competence of human resources has a positive and statistically significant effect on the quality of financial reports, and also the use of information technology has a positive and statistically significant effect on the quality of financial reports. Originality/value : This research focuses on the quality of the financial statements of a private company where the majority of previous research examines the quality of financial reports in government circles.

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