The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

Authors

  • Martina Melissa Loudoe Author
  • Fardinal Fardinal Author

Abstract

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.

The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

Author Biographies

  • Martina Melissa Loudoe
    NULL
  • Fardinal Fardinal
    NULL

Published

2021-12-23

Section

Articles

License

© Asian Journal of Social Science Studies. The copyright for all articles published in this journal is retained by the authors. All articles are published under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This license permits use, distribution, and reproduction in any medium for non-commercial purposes only, provided the original work is properly cited.

How to Cite

The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting. (2021). Asian Journal of Social Science Studies. https://journal.chapjulypress.org/index.php/ajsss/article/view/511