How Does Internal Control and Competence of Human Resource Important in Financial Reporting?

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Agnes Cynthia Magdalena
Rapina Rapina
Mulianto Mulianto

Abstract

Internal control and competence of human resources are related to financial reporting. Weak internal controls will lead to poor quality of financial reporting. Another factor that also affects financial reporting is the competence of human resources, it is important to establish and build the best competence of human resources in managing financial reporting. This study aims to find out how much influence internal control and competence of human resources has on financial reporting. The population in this study is staff or employees who work in a company located in Indonesia using a type of research that is Explanatory research. Sampling techniques in this study is nonprobability sampling with purposive sampling methods, this research sample is 70 staff of operational / financial department working in companies in Indonesia. This study uses primary data and the data obtained in this study will be processed using SPSS program. This study uses multiple linear regression analysis techniques to test the influence of internal control and competence of human resources on financial reporting. The results of this study showed that internal control and competence of human resources positively affect financial reporting.
 
Keywords: Internal Control, Human Resource, and Financial Reporting

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How to Cite
Magdalena, A. C., Rapina, R., & Mulianto, M. (2022). How Does Internal Control and Competence of Human Resource Important in Financial Reporting? . Jurnal Akuntansi, 14(1), 13-22. https://doi.org/10.28932/jam.v14i1.3999
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