PENGARUH SISTEM PENGENDALIAN INTERNAL, SIA DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN

Abstract

This research aimed to examine (1) the effect of the Internal Control System on the finansial statement quality, (2) the effect of the Accounting Information System on the finansial statement quality, (3) the effect of Human Resources Competence on the finansial statement quality. The data collection technique used a saturated sampling, i.e., a sample determination technique that took all the population’s members as the respondents or sample. Furthermore, the method was used to determine the sample in describing the population was cross-sectional, i.e. the measurements on the independent and dependent variabels conducted at the same time. Moreover, the data were employees who worked at CV Nusa Pratama Anugrah. In line with that, there were 42 samples of data. Additionally, the data analysis technique used multiple linear regressions. The research was quntitative with a questionnaire distribution as the instrument. The results showed that: (1) Internal Control System (SPI) had a positive effect on the finansial statementquality, (2) Accounting information system did not affect the finansial statement quality, (3) Human resources competence had a positive effect on the finansial statement quality.