Prasetyo, David (2024) Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Terhadap Keandalan Laporan Keuangan. (The Influence of Human Resource Competency, Use of Information Technology, Internal Control on the Reliability of Financial Reports). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This research aims to examine the influence of human resource competence, utilization of information technology, and internal control on the reliability of financial reports. The study employed a Likert scale 5-point model to measure these variables through a questionnaire, adopting a quantitative research approach. The research population consisted of accounting and finance employees within distributor companies listed as clients of CV. Buana Raya K. The sampling method used was total sampling, encompassing the entire population, resulting in 41 respondents as the study's sample. The data utilized were primary data obtained from direct responses through the questionnaire. Multiple linear regression analysis was conducted to analyze the data using the Statistical Package for the Social Sciences (SPSS) version 26. The research findings indicate that human resource competence significantly and positively affect the reliability of financial reports, utilization of information technology significantly and positively affect the reliability of financial reports, and internal control significantly and positively affect the reliability of financial reports. These findings suggest that higher levels of human resource competence, effective utilization of information technology, and strong implementation of internal control lead to an increase in the reliability of financial reports. This research contributes to understanding the factors influencing financial report reliability within distributor companies, particularly focusing on human resources, information technology, and internal control. The practical implications of this research can assist companies in enhancing the quality and reliability of their financial reporting.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | human resources, information technology, reliability of financial reports. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1222000045 David Prasetyo |
Date Deposited: | 14 Aug 2024 02:42 |
Last Modified: | 10 Sep 2024 03:06 |
URI: | http://repository.untag-sby.ac.id/id/eprint/29719 |
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