The Effect of Implementation Accounting Information System and Competence of Human Resources on the Quality of Financial Reporting

Abstract

This study is aimed to examine the effect of implementation accounting information systems and competencies of human resource on the quality of financial reporting, the method used was a descriptive survey research methods. The unit of analysis in this research is all local governments’ work unit in Lebak Banten Indonesia. Primary data was collected using a questionnaire in which each item studied was measured using a likert scale. The results of this research show that: (1) the implementation accounting information system and competencies of human resource have significant effects on the quality of financial reporting simultaneously (2) the implementation accounting information system has significant effects on the quality of financial reporting and (3) competencies of human resource not has significant effects on the quality of the financial reporting. This study will use a t test by α = 0.03 to test hypothesis

Keywords: Implementation Accounting Information System, Competence of Human Resources, Quality of Financial Reporting