(Peer Review + Similarity + Document) Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan

This study aims to analyze the influence of competencies in human resources and the use of information technology on the quality of financial statements (case studies at the Education and Culture Office of Situbondo and the Information and Communication Services Bureau). The sample in this study are employees / employees & employees of information technology users in three situbondo Islamic banks, amounting to 99 people. The data analysis method used in this study is a multiple linear regression analysis method. The hypothesis test used is the t test, F test and coefficient of determination. The results of the study showed that HR Competence had an effect on the Quality of Financial Reports at the Education and Culture Office of Situbondo and the Information and Communication Services Bureau. Utilization of Information Technology affects the Quality of Financial Statements at the Education and Culture Office of Situbondo and the Information and Communication
Services Bureau.