The Effects of Human Resource Quality, Use of Information Technology and Internal Control Systems on the Quality of Financial Reports through Company Performance (Study of Rural Banks in Probolinggo Regency)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 03
Abstract
This study aims to describe the influence of human resource quality, technology utilization, SPI (Service Performance Indicator), financial report quality, and Company performance, analyzing the influence of human resource quality on company performance, analyzing the influence of IT utilization on company performance, analyzing the influence of SPI on company performance, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, analyzing the influence of SPI on financial report quality, analyzing the influence of company performance on financial report quality, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, and analyzing the influence of SPI on financial report quality of rural banks (BPR) in Probolinggo regency. The sample in this study consists of 110 individuals taken using purposive sampling technique. The analysis technique used path analysis. The results show that Human Resource Quality significantly affects financial report quality. IT utilization significantly affects financial report quality. SPI significantly affects financial report quality. Human Resource Quality affects Company performance. IT utilization affects company performance. SPI affects company performance. Financial report quality affects company performance. Human Resource Quality influences the financial report quality of BPR companies in Probolinggo Regency through financial report quality. IT utilization affects the financial report quality of BPR companies in Probolinggo Regency through company performance. SPI influences the financial report quality of BPR in Probolinggo Regency through financial report performance.
Authors and Affiliations
Adi Putra Darmawan, Gaguk Apriyanto, Harmono,
Keywords
Related Articles
- EP ID EP733083
- DOI 10.47191/jefms/v7-i3-25
- Views 72
- Downloads 0
Role of Islamic Social Finance in Reducing Households’ OverIndebtedness in Malaysia
Credit market research generally focuses on business loans, while households are generally viewed as providers of funds rather than debtors. However, the household credit market transfers resources from households in tem...
Determinant Factors Effect of the Indonesia’s Banking Sector Share Prices in 2005 QII - 2019 QIV Period
This study aims to determine the effect of interest rates, money supply, inflation, exchange rates, and return on assets (ROA) on stock prices in the banking sector for the 2005 QII – 2019 QIV period. The data used are q...
Influence of Sales Growth of Manufacturing Companies Listed on the Indonesian Stock Exchange
The aim of this research is to determine the effect of return on equity, dividends and stocks prices on sales growth of manufacturing companies listed on the Indonesian Stock Exchange (BEI). The data used is secondary da...
An Empirical Investigation of Companies in an Emerging Economy of Financing Options for Non-Financial Companies in Relation to the Shareholder Value, The Case Study of Nigeria
Purpose: In order to contribute to the discussion that there are major differences in the financing alternatives accessible in developed and developing economies, this paper examines the relationship between a firm's fin...
Effect of Capital Structure on Profitability at PT. Indofood CBP Sukses Makmur Tbk on Indonesia Stock Exchange
The purpose of this study was to determine the effect of capital structure on profitability at PT. Indofood CBP Sukses Makmur Tbk on the Indonesian stock exchange. The variable used in this research is structure capital...