Effect of Human Resources, Leadership Style, The Use of Information Technology and Internal Control on the Quality of Financial Statements
Abstract
resources competency, leadership, utilization of information technology, internal control of the
quality of financial statements either partially or simultaneously. The population in this research
is all work units (SATKER) within the Directorate General of Construction Materials for 15 units
of work with 45 respondents consisting of a financial assistance of the work unit, the Accounting
officer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary used
the data Obtained from respondents through questionnaires, for testing the data tested the validity,
reliability test and hypothesis testing. The Data then in the analysis with the analysis method used
is multiple linear regression. The results Showed that the competence of human resources,
leadership style, technology utilization, and internal control Affect the quality of financial
statements either partially or simultaneously
Keywords
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DOI: https://doi.org/10.24198/jaab.v1i1.18795
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