ANGELICA, STEFANNY AHLIAWAN (2023) PENGARUH TINGKAT KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA UD CENTRAL BUANA MOTOR BONDOWOSO. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT THE EFFECT OF HUMAN RESOURCES COMPETENCE LEVEL, INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF FINANCIAL REPORTS AT UD CENTRAL BUANA MOTOR BONDOWOSO Angelica Stefanny Ahliawan Suwignyo Widagdo Wiwik Fitria Ningsih Accounting Study Program faculty of Economics and Business ITS Mandala Jember The phenomenon of very tight competition in business makes companies must be able to apply the right strategy according to the market conditions they face. So that a study was conducted which aimed to analyze the Effect of Competency Level 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 the entire population was 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. After conducting research at UD Central Buana Motor Bondowoso, the research results showed that the level of competence of human resources, internal control systems, and utilization of information technology did not partially affect 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. Keywords: Employee Quality, Company Control, Information Technology

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > HB Economic Theory
Divisions: AKUNTANSI-S1
Depositing User: Handoko Triharso
Date Deposited: 08 Feb 2025 02:32
Last Modified: 08 Feb 2025 02:32
URI: http://repo.itsm.ac.id/id/eprint/897

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