The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal

Abstract

The study aims to examine the influence of human resource competence, the utilization of information technology, and the level of education on financial reporting. The population in this study consists of Village Credit Institutions (LPD) in the Abiansemal District, with a sample of 62 respondents. The data analysis techniques used in this research include multiple linear regression, the coefficient of determination, the F-test, and the T-test. Based on the research findings, it can be concluded that: (1) Human resource competence has a positive and significant effect on financial reporting, with a regression coefficient of 0.566 and a significance value of 0.000. (2) The utilization of information technology has a positive and significant effect on financial reporting, with a regression coefficient of 0.202 and a significance value of 0.021. (3) The level of education has a positive and significant effect on financial reporting, with a regression coefficient of 0.282 and a significance value of 0.001. The independent variables collectively explain 63.7% of the variance in financial reporting. The researcher suggests that the Abiansemal District regularly provide training to improve employee competencies, consistently utilize information technology, and offer opportunities for employees to pursue higher education. Additionally, it is recommended that the recruitment of employees be aligned with the reqiured level of education.