Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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The Effect of Internal Control System and Human Resources Quality on the Quality of Financial Statements with the Utilization of Information Technology as a Moderating Variable

Authors
Yuldi Mile1, Abdul Pattawe2, *, Weinalgi Trian Raharya3, Muhammad Natsir4, Nurlaela Mapparessa5, Moh.Wibie Tahtanu Syarif6
1Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
3Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
4Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
5Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
6Accounting Study Program, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: abdulpattawe@gmail.com
Corresponding Author
Abdul Pattawe
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_43How to use a DOI?
Keywords
—International Control System; Human Resources Quality; Quality of Financial Statements; Utilization of Technology Information
Abstract

This study aims to examine and analyze the effect of the internal control system and the quality of human resources on the quality of financial statements with utilization information technology as a moderating variable. The type of research is survey research. The research population is the village head, treasurer, and village community leaders in Sirenja District, Donggala Regency, and the number of samples is 39 respondents. Sampling is based on the saturated sample method. The hypothesis testing used is a moderate regression test. Partial hypothesis testing shows that two independent variables, namely the internal control system and the quality of human resources, significantly affect financial statements’ quality. The utilization of information technology moderates every relationship between the internal control system and the quality of human resources to the quality of financial statements.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-172-2_43
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_43How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yuldi Mile
AU  - Abdul Pattawe
AU  - Weinalgi Trian Raharya
AU  - Muhammad Natsir
AU  - Nurlaela Mapparessa
AU  - Moh.Wibie Tahtanu Syarif
PY  - 2023
DA  - 2023/12/31
TI  - The Effect of Internal Control System and Human Resources Quality on the Quality of Financial Statements with the Utilization of Information Technology as a Moderating Variable
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 264
EP  - 269
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_43
DO  - 10.2991/978-2-38476-172-2_43
ID  - Mile2023
ER  -