The Effect of Human Resource Competencies, Accounting Information Systems, Internal Control Systems, Characteristics of SMEs on the Quality of Financial Reports
Abstract
The purpose of this study was to determine the effect of human resource competencies , accounting information systems, internal control systems, and MSME characteristics on the quality of financial statements . The data in this study were collected by conducting a questionnaire survey on 100 MSME players in Pekalongan Regency) to analyze the role of human resource competency variables, accounting information systems , internal control systems , and MSME characteristics in improving the quality of financial reports . The data collection technique used a simple random sampling technique with the Slovin formula to obtain a sample of 100 MSME actors . The results of this study provides evidence that human resource competencies and accounting information systems have an influence on the quality of financial statements . Meanwhile , the internal control system and the characteristics of MSMEs have no influence on the quality of financial statements . So the influential variables in this study are human resource competencies and accounting information systems.
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