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Research Paper | Accounting | Indonesia | Volume 8 Issue 1, January 2019 | Popularity: 7.1 / 10
The Effect of Competence of Human Resources, The Utilization of Information Technology and the Optimization of Asset Management on Quality of Financial Reporting by Moderated the Effectiveness of Internal Control
Atrina Ariyani Gafar, Arifuddin, Madris
Abstract: This study aims to test and analyze influences competence of human resources, utilization of information technology and optimization of asset management on the quality of financial reporting by moderating the effectiveness of internal controls. This study uses a survey method with data collection techniques using a questionnaire. The research data were analyzed using Moderated Regression Analysis (MRA). This study provides results that (1) human resource competencies have a significant effect on the quality of financial reporting, (2) the use of information technology has a significant effect on the quality of financial reporting, (3) optimization of asset management has a significant effect on the quality of financial reporting, (4) effectiveness internal control moderates the influence of human resource competencies on the quality of financial reporting; (5) the effectiveness of internal controls cannot moderate the effect of information technology utilization on financial report quality; (6) the effectiveness of internal controls moderates the effect of information technology on the quality of financial reporting. The implications of this study are that through this research it is expected that local governments can improve the quality of financial reporting. This is important because financial reporting is the basis for The Audit Board of Indonesia in giving opinions.
Keywords: Competence of Human Resources, Utilization of Information Technology, Optimization of Asset Management, Effectiveness of Intrern Control, and Quality of Financial Reporting
Edition: Volume 8 Issue 1, January 2019
Pages: 1263 - 1267
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Accounting, Indonesia, Volume 8 Issue 9, September 2019
Pages: 1 - 4Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in Food Sub-Sector and Drinking Companies Listed in Indonesia Stock Exchange Period 2013-2016
Francisca Sestri Goestjahjanti, Marhaendro Purno, Winanti, Siti Aminah
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Accounting, Indonesia, Volume 8 Issue 5, May 2019
Pages: 20 - 31The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)
Ayu Ogi Fazny, Hari Setiyawati
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Accounting, Indonesia, Volume 8 Issue 2, February 2019
Pages: 22 - 30An Application of the Utaut Model to Understand the Behavior of Technology Usage (Case Study in Siaku Users at Udayana University)
Ni Luh Nyoman Sherina Devi, Gerianta Wirawan Yasa, I Gusti Ngurah Agung Suaryana
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Accounting, India, Volume 8 Issue 4, April 2019
Pages: 17 - 25A Futuristic Approach towards Cloud Accounting
Pankaj Sharma
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Accounting, Indonesia, Volume 8 Issue 8, August 2019
Pages: 22 - 28The Influences of Institution Governance, Risk Management and Accountability Performance System Implementatation to Fraud Prevention (Studies at Integrated Government Centralized of Banten Province)
David Pangaribuan