Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi

@is The Best : Accounting Information Systems and Information Technology Business Enterprise

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Title Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi
Reliability of Financial Statements : Impact of Human Resources Quality and Information Technology
 
Creator Anggadini, Sri Dewi
Subekti, Vira Mutiara
Damayanti, Sari
Fahrana, Egi
 
Description This study aims to find out how much influence the quality of human resources and information technology on the reliability of financial statements. To produce reliable financial statements, a good quality of human resources and adequate information technology are required, to support the financial statements to be said to be reliable and valid. Lack of quality of human resources and information technology will affect reliability of its financial statements do not materialize. Method used in this study is descriptive and verificative method that is sourced in primary data with questionnaire collection techniques that are distributed to employees of the Financial and Asset Management Agency of West Bandung Regency. Due to small population, researchers determined sampling using Census Sampling, which is to make entire population into a sample with a total of 16 samples (respondents). Data processing conducted in form of statistical tests based on multiple regressions, as well as hypothesis tests using SPSS 23 application. Based on results of research conducted can be known quality of human resources is good but still have to be considered because there is still dishonesty in presentation of financial statements. Similarly, information technology applied is sufficient but still has to be considered about the software to always be updated and adapted to the needs. Conclusion of this study, Quality of Human Resources has a significant effect on Reliability of Financial Statements and Information Technology has a significant effect on Reliability of Financial Statements.
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kualitas sumber daya manusia dan teknologi informasi terhadap keterandalan laporan keuangan. Untuk menghasilkan laporan keuangan yang andal maka diperlukan kualitas sumber daya manusia yang baik dan teknologi informasi yang memadai, untuk mendukung agar laporan keuangan dikatakan andal dan valid. Kurangnya kualitas sumber daya manusia dan teknologi informasi akan mempengaruhi keterandalan laporan keuangannya tidak terwujud. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif yang bersumber pada data primer dengan teknik pengumpulan kuisioner yang disebarkan ke pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bandung Barat. Populasi dari objek penelitian yang sedikit, maka peneliti menentukan sampling dengan menggunakan Sensus Sampling, yakni dnegan menjadikan keseluruhan populasi menjadi sampel dengan jumlah 16 sampel (responden). Pengolahan data yang dilakukan berupa uji statistik berbasis regresi berganda, serta uji hipotesisnya menggunakan bantuan aplikasi SPSS 23. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa kualitas sumber daya manusia sudah baik namun masih harus diperhatikan karena tingkat kejujuran yang diperlukan  dalam penyajian laporan keuangan belum mencapai kondisi optimal. Demikian pula dengan teknologi informasi yang diterapkan sudah cukup memadai namun masih tetap harus diperhatikan mengenai software untuk selalu diupdate dan disesuaikan dengan kebutuhan. Kesimpulan dari penelitian ini bahwa Kualitas Sumber Daya manusia berpengaruh signifikan terhadap Keterandalan Laporan Keuangan dan Teknologi informasi berpengaruh signifikan terhadap Keterandalan Laporan Keuangan.
 
Publisher Labkat Press KA FTIK UNIKOM
 
Date 2021-06-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4618
10.34010/aisthebest.v6i1.4618
 
Source @is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 1 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 16-30
@is The Best : Accounting Information Systems and Information Technology Business Enterprise; Vol 6 No 1 (2021): @is The Best : Accounting Information Systems and Information Technology Business Enterprise; 16-30
2656-808X
2252-9853
10.34010/aisthebest.v6i1
 
Language ind
 
Relation https://ojs.unikom.ac.id/index.php/aisthebest/article/view/4618/2400
 
Rights Copyright (c) 2021 Sri Dewi Anggadini, Vira Mutiara Subekti, Sari Damayanti, Egi Fahrana
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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