PENGARUH TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research empirically aimed to analyze and examine the information technology, human resource, and internal control to the quality of financial statement of Koperasi Usaha Wanita in Surabaya. The dependent variables were information technology, human resources, and internal control. Meanwhile, the dependent variable was the quality of financial statement. In addition, the research sample consisted of 48 cooperations at cooperation service and micro businesses in the City of Surabaya. The number of sample was taken by Sloven formula. Then, this was a quantitative research. The data analysis technique used multiple linear regressions with the instrument of SPSS 21.0 version. Based on the analysis result, this research showed that information technology gave effect on the quality of financial statement. The result of t test was significance, with the variable of information technology was 0,36 < 0,05. Moreover, the variable of human resource gave no effect on the quality of information technology and the result of t test showed insignificance. Instead, the variable of human resource was 0,474 > 0,05. So, the internal control gave positive effect on the quality of financial statement, the result of t test showed its significance, meaning the variable of internal control was 0,007 < 0,05.
Keywords: Information techlonogy, human resource, internal control, quality of financial statement.