PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEANDALAN LAPORAN KEUANGAN

Abstract

This research aimed to examine the effect of human resources competency and the advantage of information technology on the reliability of the financial statement. Furthermore, the human resource competency and the advantage of information technology were measured by questionnaire, with the Likert scale model 5 points. This research was quantitative. The research population used employees at CV. Anugrah Jaya Perkasa. Meanwhile, the process of sample collection used the total sampling method, i.e., The population was the same with the number of samples. Therefore, it obtained 30 people. Moreover, the research data used primary data taken from respondents’ direct answers through questionnaires. The research data analysis technique used multiple linear regression analysis with the program Statistical Package for the Social Sciences (SPSS) 25 version. The research showed that human resources competency had a positive effect on the reliability of financial statements and the advantage of information technology had a positive effect on the reliability of the financial statement.