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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Basic and Applied Accounting Research Journal Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

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The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor) Angelica Stefanny Ahliawan; Suwignyo Widagdo; Wiwik Fitria Ningsih
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.849 KB) | DOI: 10.11594/baarj.02.01.04

Abstract

The phenomenon of very tight competition in business requires companies to be able to apply the right strategy in accordance with the market conditions they face and have quality reports so that research is conducted which aims to analyze the Effect of Competency Levels of Human Resources, Internal Control Systems, Utilization of Information Technology on the Quality of Financial Reports At UD Central Buana Motor Bondowoso. This type of research used is quantitative research. The data used are primary data and secondary data with data collection techniques namely observation, interviews, document recording, questionnaires/questions. Data collection techniques using a questionnaire a number of 30 respondents or people. The sampling technique used a saturated sample, namely all populations were sampled in this study, namely all employees of UD Central Buana Motor Bondowoso. The population in this study is UD Central Buana Motor. The data analysis method used is the data instrument test, classical assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination. Testing data using the SPSS application version 22. After conducting research at UD Central Buana Motor Bondowoso, the results obtained showed that the level of competence of human resources, internal control systems, and utilization of information technology had a partial effect on the quality of financial reports. Simultaneously the level of competence of human resources, internal control systems, use of information technology affect the quality of financial reports.
Co-Authors Ade Permana, Angga Aditya Hermawan Agustin Hari Prastyowati Angelica Stefanny Ahliawan Annisa Silfiana Ari Fitria Menlania Sari Dedy Trisetiawan Diana Dwi Astuti Eka Nur Laily Evi Vidiana Fendi Chandra Setiawan Haifah Haifah Haifah Haifah Hamzah Fansuri Hayatul Maspufah Jonathan Alexander Karim Budiono Lia Rachmawati Mainatul Ilmi Maria Stefania WaroBheri Maspufah, Hayatul Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Nely Supeni Nurshadrina Kartika Sari Putri Oktaviana Ratih Rachmawati Reza Nurhalili Riza Andriyan Shidiq Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo, Suwignyo Vivy Kurniawati Dewi Wiwin Indah Sari Yani Dahliani Yuniorita Indah Handayani