SKRIPSI DIGITAL
ANALISIS PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS KUALITATIF LAPORAN KEUANGAN DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERATING (STUDI PADA BPPKAD KABUPATEN KUDUS) = ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCES QUALITY AND INTERNAL CONTROL SYSTEM ON THE QUALITATIVE QUALITY OF FINANCIAL REPORTS WITH THE UTILIZATION OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE (STUDY AT BPPKAD KUDUS REGENCY)
Noor Laili “Analisis Pengaruh Kualitas Sumber Daya Manusia dan Sistem Pengendalian Internal
terhadap Kualitas Laporan Keuangan dengan Pemanfaatan Teknologi Informasi sebagai Variabel
Moderating (Studi Pada BPPKAD Kabupaten Kudus)”. Skripsi Sarjana Terapan Komputerisasi
Akuntansi Jurusan Kauntansi Politeknik Negeri Semarang, supervized by Dra. Sugiarti, M.Si. and
Ahmad Wafa Mansur S.ST., M.IM., January 2023, 65 pages.
This study aims to determine the effect of the quality of human resources, internal control systems,
and the use of information technology on the quality of financial reports. The population of this
study were all employees at BPPKAD Kudus Regency. The number of samples used in this study
were 30 employees with a purposive sampling method. Data collection was carried out by
interviewing and distributing questionnaires to BPPKAD Kudus Regency. The analysis used was
multiple regression analysis with the help of SPSS version 26. The results showed that: the quality
of human resources has a positive effect on the quality of financial reports, the internal control
system has a positive effect on the quality of financial reports, the use of information technology
has a positive effect on the relationship to the quality of human resources with the quality of
financial reports, and the use of information technology has a positive effect on the relationship
between the internal control system and the quality of financial reports.
Keywords: quality of human resources, internal control system, use of information technology,
quality of financial reports.
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