PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Badan Keuangan Dan Aset daerah Kota Manado)

Abstract

Financial statements are a form of accountability for the management of public resources, the quality of which highly depends on human resource competence and the use of information technology. This study aims to analyze the impact of these two variables on the quality of financial statements at the Finance and Regional Asset Agency of Manado City using a quantitative approach. It uses purposive sampling with 34 respondents from a total of 106 employees and Partial Least Square (PLS) analysis through the SmartPLS application. The results indicate that human resource competence and the use of information technology have a positive and significant effect on the quality of financial statements. An R-Square value of 0.875 shows that 87.5% of the variation in the quality of financial statements can be explained by these two variables.