Influence of The Quality of Human Resources And Use of InformationTechnologyTowardsQualityFinancialStatements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province

Influence of The Quality of Human Resources And Use of InformationTechnologyTowardsQualityFinancialStatements Mediated With Accounting Information Systems At The Secretariat of The DPRD of East Kalimantan Province

Quality of Human Resources, Utilization of Information Technology,Quality of Financial Reports, Accounting Information Systems

This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the qualityof financial reports,the influenceof accountinginformation systems onthe qualityof financial reports, the influence of the quality of human resources on the quality of financial reports mediated by accounting information systems and to test the influence utilization of information technology on the quality of financial reports mediated by the accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study was 40 employees of the finance section of the DPRD Secretariat of East Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square (PLS). The results of the research show that the quality of human resources has a significantinfluence onthe qualityoffinancialreports witha p-value of 0.000<0.05, theuse ofinformationtechnologyhasa significantinfluence onthe qualityoffinancialreportswitha p-valueof 0.022< 0.05,the system Accounting information hasa significantinfluence onthe qualityoffinancialreportswitha p-valueof0.031<0.05,andthe qualityofhumanresources has a significant influence on the quality of financial reports moderated by the accounting information system with a p-value of 0.0026 < 0, 05 and the use of information technology has a significant influence on the quality of financial reports,moderated by the accounting information system with a p-value of 0.042 < 0.05

KarolinaIndah1*,ArdiPaminto2,Irwansyah3

https://dinastipub.org/DIJEFA/article/view/2932/1940

Universitas Mulawarman,

28July2024

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English

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