PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KEANDALAN PELAPORAN KEUANGAN

Abstract

This research aimed to examine human resources quality, information technology utilization, and internal control on the reliability of financial statements at PT. Nobelindo Bersama Sejahtera Surabaya. The quality of human resources, information technology utilization, and internal control were measured by questionnaire, with 36 questions using a Likert of scale 5 points. The research was quantitative. Moreover, the instrument used questionnaires which were distributed to the employees of PT. Nobelindo Bersama Sejahtera Surabaya. The data collection technique used Total Sampling with 45 respondents as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25 version. The result showed that human resources quality information technology utilization, and internal control had a positive and significant effect on the reliability of financial statements. It meant, potential human resources with the implementation of a good financial accounting system and effective and good internal controls implementation, wouldn’t cause many discrepancies between the running processes and applicable regulations. As a consequence, successful preparation of reliability of quality financial statement reporting would be acquired.