PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN MODERASI PEMANFAATAN TEKNOLOGI INFORMASI
ABSTRACT: This research is
based on the phenomenon that happened recently where there are many cases of
misappropriation of savings and loan cooperativefunds that reach millions of
rupiah, plus the case of investment bodong.Mandiri Jateng Savings and Loan
Cooperative, which is considered healthyas a report that when it was considered
normal, turned out to be a buggy investment that disturbed its members reaching
billions of rupiah (Mcwnews,2017)
The population of this research is employees of savings and loan cooperatives
in Jepara district. The sample of this research is manager,accounting and
teller. The sampling technique used is purposive sampling method with the
number of samples that can be analyzed that is 78. Analyzer used to analyze the
problems such as Moderated Regression Analysis (MRA),coefficient of
determination and hypothesis testing by using SPSS.
Based on the results of data processing found that the competence of human
resources on the quality of financial statement information has asignificant
positive effect with the significance value of 0.011 <0.05 andinternal
control system has a significant positive effect on the quality of financial
statement information with a significance value of 0.003 <0.05.While the
variable utilization of information technology as a moderation variable can not
memoderating between variable competence of humanresources to the quality of
financial statement information with significantvalue 0,477> 0,05 and
utilization of information technology as moderationvariable also can not
memoderating internal control system to quality information of financial
statement with significance value 0.644> 0.05.
Keywords: Quality of Financial
Statement Information, Human Resource Competence, Internal Control System,
Utilization of Information Technology
Penulis: Khotimatus Sa’adah,
Riana Sitawati, Subchan
Kode Jurnal: jpmanajemendd170424
