The Influence of Human Resource Capabilities, Accounting Information Systems, and Financial Supervision on the Financial Reports Quality in Ngemplak Sub-District

Authors

  • Septi Wulandari Boyolali University
  • Rismawati Wahyu Ningtyas Boyolali University
  • Dika Rahayuningsih Boyolali University
  • Amy Wulandari Boyolali University
  • Nur Asih Triatmaja Boyolali University

Keywords:

Human Resource Competencies, Accounting Information Systems, Financial Monitoring, Financial Report Quality

Abstract

The purpose of the observation is to see the partial impact between the ability of Human Resources, Accounting Information Systems, and auditing on the quality of financial statements. Village officials in the Ngemplak sub-district are the object of this research. Data collection techniques using questionnaires as many as 36 samples with purposive sampling techniques, while data analysis with multiple linear regression analysis. Data instrument testing techniques use validity tests, reliability tests, and classic assumption tests. Based on the partial test results, it is known that HR capabilities have a negative and insignificant impact on the quality of financial reports by 0.176 > 0.05, Accounting Information Systems have a positive and significant effect on the quality of financial reports by 0.000 > 0.05, and auditing has a positive and significant effect on the quality of financial reports by 0.000 > 0.05, and the R2 test results are 0.822 or 82.2%.

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Published

2025-07-14

How to Cite

Septi Wulandari, Rismawati Wahyu Ningtyas, Dika Rahayuningsih, Amy Wulandari, & Nur Asih Triatmaja. (2025). The Influence of Human Resource Capabilities, Accounting Information Systems, and Financial Supervision on the Financial Reports Quality in Ngemplak Sub-District. INTERNATIONAL CONFERENCE OF ECONOMICS AND BUSINESS, 1(1). Retrieved from https://conference.upgris.ac.id/index.php/EconBiz/article/view/6618

Issue

Vol. 1 No. 1 (2024): INTERNATIONAL CONFERENCE ICON -ECOBIZ 1

Section

Articles