THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY
This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City. The independent variables examined were the internal control system, human resour...
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| Format: | Article |
| Language: | English |
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Universitas Nusa Cendana
2025-07-01
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| Series: | Journal of Management Small and Medium Enterprises (SME's) |
| Subjects: | |
| Online Access: | https://ejurnal.undana.ac.id/index.php/JEM/article/view/16559 |
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| author | Diaz Vilda Juniar Sri Rahayu Riski Hernando |
| author_facet | Diaz Vilda Juniar Sri Rahayu Riski Hernando |
| author_sort | Diaz Vilda Juniar |
| collection | DOAJ |
| description |
This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City. The independent variables examined were the internal control system, human resource competencies, and information technology usage, with the dependent variable being the standard of financial statements. The analysis employed included exploratory data analysis, standard assumption assessments, and hypothesis assessment using IBM SPSS version 20. The findings indicated that the internal control system had no significant effect, whereas human resource competencies and the utilization of information technology positively influenced the standard of financial statements.
Keywords: Internal Control Systems; Human Resource Competencies; Information Technology Utilization; Quality of Financial Statements
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| format | Article |
| id | doaj-art-888b3fb3d1be49e690b1b1eb4c488b52 |
| institution | Kabale University |
| issn | 2502-2385 2723-469X |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universitas Nusa Cendana |
| record_format | Article |
| series | Journal of Management Small and Medium Enterprises (SME's) |
| spelling | doaj-art-888b3fb3d1be49e690b1b1eb4c488b522025-08-20T03:31:10ZengUniversitas Nusa CendanaJournal of Management Small and Medium Enterprises (SME's)2502-23852723-469X2025-07-0118210.35508/jom.v18i2.16559THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITYDiaz Vilda Juniar0Sri Rahayu1Riski Hernando2Accounting Study Program, Faculty of Economics and Business, Jambi UniversityAccounting Study Program, Faculty of Economics and Business, Jambi UniversityAccounting Study Program, Faculty of Economics and Business, Jambi University This research focused on investigating the effects of the internal control system, human resource competencies, and the use of information technology on the standard of financial reports in cooperatives in Jambi City. The independent variables examined were the internal control system, human resource competencies, and information technology usage, with the dependent variable being the standard of financial statements. The analysis employed included exploratory data analysis, standard assumption assessments, and hypothesis assessment using IBM SPSS version 20. The findings indicated that the internal control system had no significant effect, whereas human resource competencies and the utilization of information technology positively influenced the standard of financial statements. Keywords: Internal Control Systems; Human Resource Competencies; Information Technology Utilization; Quality of Financial Statements https://ejurnal.undana.ac.id/index.php/JEM/article/view/16559Internal Control SystemsHuman Resource CompetenciesInformation Technology UtilizationQuality of Financial Statements |
| spellingShingle | Diaz Vilda Juniar Sri Rahayu Riski Hernando THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY Journal of Management Small and Medium Enterprises (SME's) Internal Control Systems Human Resource Competencies Information Technology Utilization Quality of Financial Statements |
| title | THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY |
| title_full | THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY |
| title_fullStr | THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY |
| title_full_unstemmed | THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY |
| title_short | THE EFFECT OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCIES, AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL STATEMENTS IN COOPERATIVES IN JAMBI CITY |
| title_sort | effect of internal control systems human resource competencies and utilization of information technology on the quality of financial statements in cooperatives in jambi city |
| topic | Internal Control Systems Human Resource Competencies Information Technology Utilization Quality of Financial Statements |
| url | https://ejurnal.undana.ac.id/index.php/JEM/article/view/16559 |
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