Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
September 10, 2025JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)Open Access

The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable

View Full Paper
Ask AI
Bookmark
Share

Authors

MLMarta Dea Lu Mapa Wasa LakaNANur Fadjrih AsyikTMTitik Mildawati

Discussion

Loading...

Member takes

Overview

Quantitative analysis shows human resource competence negatively affects financial reports quality, while IT utilization does too.

Key Points

  • Financial statements quality is negatively affected by both human resource competence and IT utilization.
  • Internal control systems strengthen the relationship between human resource competence and financial reports quality.
  • This research applies a quantitative approach with purposive sampling among civil servants in finance.
  • Descriptive statistics were used for data analysis with MRA software, focusing on a sample of 68 respondents.

Cite This Study

Laka et al. (2025) studied this question.

synapsesocial.com/papers/68c183f09b7b07f3a060f9d9https://doi.org/10.36555/jasa.v9i2.2875
View Full Paper
Ask AI
Bookmark
Share