Pengaruh Kapasitas SDM Bidang Keuangan Pemanfaatan Teknologi Informasi dan Implementasi Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan POLDA SUMUT

Abstract

This study aims to determine the effect of human resource capacity in the financial sector, the use of information technology and the implementation of financial accounting systems on the quality of the North Sumatra POLDA financial statements. This type of research is quantitative. The sample in this study were 40 employees in the work unit of the financial sector of North Sumatra Police. The data source used in this study was primary data. Data collection techniques using questionnaire data. The data analysis technique used in this study is multiple regression analysis with the IBM SPSS version 25 technique. The results of the study indicate that SDM capacity has positive effect on the quality of the North Sumatra POLDA financial statements. The use of information technology has a positive effect on the quality of the North Sumatra POLDA financial statements and the implementation of the financial accounting system has a positive effect on the quality of the North Sumatra POLDA financial statements.