THE EFFECT OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS AND HUMAN RESOURCE COMPETENCIES ON THE QUALITY OF FINANCIAL REPORTS (Empirical study on BAPPEDA of The Aru Island Regency)

Julied Kelmaskosu

Abstract


This study aims to test empirically the effect of the application of accounting information systems, internal control systems and human resource competencies ont the qualitiy of financial reports.  The population in this study were all employees at the agency Badan Perencanaan Penelitian dan Pengembangan the aru island regency. The sampel in this study is structural officials and employees who work in each of the existing sections. The sampling technique used is purposive sampling. The research method used is quantitative method. The data was obtained through the distribution of questionnaires anf measure using multiple linear regression analysis which was processed through SPSS 23 software. The results of this study indicate that the application of accounting information systems and human resources has a significant positive effect on the quality of financial reports.

 

Keywords: Quality of financial reports, AIS, ICS, Human resources competencies


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