Ni Kadek, Selvi Dwi Oktapiyanti and Ida, Manik Sastri and Aa Putu, Agung Mirah Purnama Sari (2022) Influenceof HR competence, utilization of information technology and understanding of accounting standards on the quality of LPD financial statements in Ubud district. Journal of Governance, Taxation, and Auditing, 1 (1): 2. pp. 11-15. ISSN 2830-6392
Jurnal_Ni Kadek Selvi Dwi Oktapiyanti_Universitas Warmadewa_2022.pdf
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Abstract
This study aims to empirically test the Influence of Human Resource Competence, Utilization of Information Technology and Understanding of Accounting Standards on the Quality of Financial Reports. Sample selection was taken by using the purposive sampling method. The data used is secondary data. The population in this study were employees in the finance department in all LPDs in Ubud sub-district, with a total of 32 LPDs. The sample in this study was 96. The data analysis used in this study was multiple linear regression analysis with a significance level of 5%. The results of this study indicate that the variable human resource competence, utilization of information technology and understanding of accounting standards have a significant positive effect on the quality of financial reports at LPD in Ubud District
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Competence of Human Resources, Information Technology, and Understanding of Accounting Standards on the Quality of Financial Reports |
| Subjects: | Urban & Regional Technology & Development > Economic Studies |
| Depositing User: | - Een Rohaeni |
| Date Deposited: | 09 Jun 2023 04:23 |
| Last Modified: | 09 Jun 2023 04:23 |
| URI: | https://karya.brin.go.id/id/eprint/17845 |
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