Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Indonesian Journal of Law and Economics Review
Alif Kharisma Elmas
Universitas Muhammadiyah Sidoarjo
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Human Resources, Utilization of Information Technology, and Understanding of Accrual-Based Accounting on the Quality of Financial Reports Alif Kharisma Elmas; Sarwenda Biduri
Indonesian Journal of Law and Economics Review Vol 1 No 4 (2018): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (27.149 KB) | DOI: 10.21070/ijler.v2i2.87

Abstract

This study aims to determine the effect of human resources (X1) on the use of information technology (X2) and the understanding of accrual-based accounting (X3) on the quality of financial statements (Y) in the Sidoarjo regency government. This study uses quantitative research methods. The sample in this study were 31 respondents with the slovin formula sampling technique. The analytical tool used is the analysis of multiple linear regression tests, t test, F test and coefficient of determination (R²) using SPSS 18 software applications. The results of this study indicate that the tested data is valid and reliable. Based on the t test and the F test, it shows that human resources, the use of information technology and the understanding of accrual-based accounting have a partial or simultaneous effect on the quality of local government financial reports. Variables of human resources, utilization of information technology, and understanding of accrual- based accounting have an influence on the quality of financial statements of 37.5% while the remaining 62.5% is explained by other variables.
Co-Authors Sarwenda Biduri