The Effects of Human Resource Quality, Use of Information Technology and Internal Control Systems on the Quality of Financial Reports through Company Performance (Study of Rural Banks in Probolinggo Regency)
1Adi Putra Darmawan, 2Gaguk Apriyanto, 3Harmono
1,2,3University of Merdeka Malang, Indonesia
https://doi.org/10.47191/jefms/v7-i3-25
ABSTRACT:
This study aims to describe the influence of human resource quality, technology utilization, SPI (Service Performance Indicator), financial report quality, and Company performance, analyzing the influence of human resource quality on company performance, analyzing the influence of IT utilization on company performance, analyzing the influence of SPI on company performance, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, analyzing the influence of SPI on financial report quality, analyzing the influence of company performance on financial report quality, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, and analyzing the influence of SPI on financial report quality of rural banks (BPR) in Probolinggo regency. The sample in this study consists of 110 individuals taken using purposive sampling technique. The analysis technique used path analysis. The results show that Human Resource Quality significantly affects financial report quality. IT utilization significantly affects financial report quality. SPI significantly affects financial report quality. Human Resource Quality affects Company performance. IT utilization affects company performance. SPI affects company performance. Financial report quality affects company performance. Human Resource Quality influences the financial report quality of BPR companies in Probolinggo Regency through financial report quality. IT utilization affects the financial report quality of BPR companies in Probolinggo Regency through company performance. SPI influences the financial report quality of BPR in Probolinggo Regency through financial report performance.
KEYWORDS:
Quality of Human Resources, Utilization of Information Technology, Internal Control System, Quality of Financial Reports, Company Performance
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