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

Abstract

Financial statements which present a specific entity; are stated as qualified for several factors. Those factors are namely, human resources, internal control systems, and information technology. Therefore, this research aimed to examine and analyze the effect of human resource competence, internal control systems, and information technology on the financial statements quality at Outsourcing service companies. The research was quantitative, with questionnaires as the instrument in the data collection technique. The questionnaires were distributed to the respondents. Furthermore, the data collection technique used accidental sampling. The population was the staff of the financial division at PT Garuda Tawakal Abadi group. In line with that, there was 37 staff which met the criteria as the sample. Additionally, the hypothesis test used regression analysis. The result indicated that both human resource competence and information technology had a positive and significant effect on the financial statements quality. On the other hand, the internal control systems had a negative but insignificant effect on the financial statement quality. In addition, The result of the determination coefficient simultaneously gave a 47% effect on the financial statements quality.