Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan
Vol 16, No 2: Al Qalam (Maret 2022)

The Effect of Utilization of Accounting Information Systems and Quality of Human Resources on the Quality of Financial Reports

Hansen Kant Wee Han (Universitas Esa Unggul)
Novera Kristianti Maharani (Universitas Esa Unggul)



Article Info

Publish Date
11 Mar 2022

Abstract

The purpose of this study is to determine the influence of Accounting Information System utilization and human resource quality on the quality of financial reports. For the 2018-2020 timeframe, this research will focus on Sahabat Agro Group Ltd, an oil palm plantation company. Primary data were collected using questionnaires with a total of 36 samples. In this study, descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing are used in the analysis. The findings indicate that while the deployment of accounting information systems improves the quality of financial reports, the quality of human resources improves the quality of financial reports. Simultaneous usage of accounting information systems with high-quality human resources, on the other hand, improves the quality of financial reporting.

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Journal Info

Abbrev

al-qalam

Publisher

Subject

Social Sciences

Description

ALQALAM : Jurnal Ilmiah Keagamaan dan Kemasyarakatan (P-ISSN: 1907-4174 ; E-ISSN: 2621-0681) merupakan jurnal berkala yang diterbitkan oleh Sekolah Tinggi Ilmu Al-Quran (STIQ) Amuntai Kalimantan Selatan yang memuat tulisan dari dosen, tenaga kependidikan, pemerhati pendidikan dan lain sebagainya. ...