Pengaruh Kualitas Kompetensi Sumber Daya Manusia, Penggunaan Teknologi Informasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Bumdes Se-Kecamatan Sukawati

Abstract

This thesis is a research that describes the influence of human resource competence, use of
information technology, and work experience on the quality of financial reports of Villageowned enterprises in Sukawati sub-district. The reason behind the researcher's interest in
making this thesis, is based on observations and initial interviews conducted by researchers
with Village-owned enterprises in Sukawati sub-district, where the financial reports produced
by Village-owned enterprises are not in accordance with applicable standards. Researchers
found indications why the quality of financial reports produced by Village-owned enterprises
was not up to standard, namely because of the lack of accounting competence possessed by
employees, not yet maximal use of information technology, and the lack of work experience of
Village-owned enterprises management in the accounting field.
The population in this study are users of financial statements Village-owned enterprises
administrators in Sukawati District, totaling 36 people, the sampling technique used was
saturated sampling technique. The number of samples used in this study were 36 respondents.
The data analysis technique in this study used multiple linear regression analysis which was
processed with the SPSS statistic 25 program.
The results showed that (1) the competence of human resources has a positive and significant
effect on the quality of financial reports, (2) the use of information technology has no effect on
the quality of financial reports, (3) work experience has a positive and significant effect on the
quality of financial reports