PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris UMKM di Kota Padang)

Abstract

This study aims to demonstrate empirically the effect of the competence of human resources and the utilization of information technology on the quality of financial statements of SMEs in Padang City. The study was conducted in Padang, West Sumatera, and the respondent was the employer or the employees of SMEs. In this study, the writer used the purposive sampling method and slovin formula to determine the sample size, so the number of the respondents could be 100 respondents. The data which was used in this study was a primary data in the form of a questionnaire which was given directly to the respondents. The data analysis technique that was used in this research was multiple linear regressions. Based on the analysis result of this study, the competence of human resources affected the quality of financial statements of SMEs in Padang and the utilization of information technology affected the quality of financial statements of SMEs in Padang.

Keyword : Competence of Human Resources, Utilization Information Technology And Quality of Financial Statements.