Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables
Abstract The purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Yogyakarta
2023-10-01
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| Series: | Jurnal Economia |
| Subjects: | |
| Online Access: | https://journal.uny.ac.id/index.php/economia/article/view/46788 |
| _version_ | 1797262282061774848 |
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| author | Mohammad Syafik Doddy Setiawan |
| author_facet | Mohammad Syafik Doddy Setiawan |
| author_sort | Mohammad Syafik |
| collection | DOAJ |
| description | Abstract
The purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used to gather the data for this study was distributed to 107 Lamongan district employees who work in the financial industry. This research proves that the internal control system, utilization of information technology and human resource capacity has a positive and significant impact on the quality of financial statement information. external factors have no influence on the capacity of human resources on the quality of financial statement information. Future studies may select a wider sample, such as the Provincial Government.
Keywords:Internal control system, utilization of information technology, human resource capacity and quality of financial report information. |
| first_indexed | 2024-04-24T23:54:38Z |
| format | Article |
| id | doaj.art-fdbd26afdf9e47dcb84bab6a0a8288e4 |
| institution | Directory Open Access Journal |
| issn | 1858-2648 2460-1152 |
| language | Indonesian |
| last_indexed | 2024-04-24T23:54:38Z |
| publishDate | 2023-10-01 |
| publisher | Universitas Negeri Yogyakarta |
| record_format | Article |
| series | Jurnal Economia |
| spelling | doaj.art-fdbd26afdf9e47dcb84bab6a0a8288e42024-03-14T16:11:17ZindUniversitas Negeri YogyakartaJurnal Economia1858-26482460-11522023-10-0119214115710.21831/economia.v19i2.4678818772Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating VariablesMohammad Syafik0Doddy Setiawan1Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta 1Fakultas Ekonomi, Universitas Islam Lamongan, LamonganFakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, SurakartaAbstract The purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used to gather the data for this study was distributed to 107 Lamongan district employees who work in the financial industry. This research proves that the internal control system, utilization of information technology and human resource capacity has a positive and significant impact on the quality of financial statement information. external factors have no influence on the capacity of human resources on the quality of financial statement information. Future studies may select a wider sample, such as the Provincial Government. Keywords:Internal control system, utilization of information technology, human resource capacity and quality of financial report information.https://journal.uny.ac.id/index.php/economia/article/view/46788internal control system, utilization of information technology, human resource capacity and quality of financial report information. |
| spellingShingle | Mohammad Syafik Doddy Setiawan Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables Jurnal Economia internal control system, utilization of information technology, human resource capacity and quality of financial report information. |
| title | Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables |
| title_full | Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables |
| title_fullStr | Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables |
| title_full_unstemmed | Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables |
| title_short | Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables |
| title_sort | determinants factors affecting quality of financial statement information external factors as moderating variables |
| topic | internal control system, utilization of information technology, human resource capacity and quality of financial report information. |
| url | https://journal.uny.ac.id/index.php/economia/article/view/46788 |
| work_keys_str_mv | AT mohammadsyafik determinantsfactorsaffectingqualityoffinancialstatementinformationexternalfactorsasmoderatingvariables AT doddysetiawan determinantsfactorsaffectingqualityoffinancialstatementinformationexternalfactorsasmoderatingvariables |