The Effect of Human Resources Competence and Application of Regional Financial Accounting Systems on Quality of Financial Report

Abstract

This research conducted to determine the effect of human resources competencies and application of financial accounting system on the quality of financial reports showing. Mechanical determination of sample using purposive sampling technique with a total sample of 165 people. The type of data used are primary data. Methods of data collection is done by questionnaire. Data using multiple regression analysis. The results indicate that the competence of human resources, financial accounting system application have a significant positive effect on the quality of the financial statements.