PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR FOOD AND BEVERAGE DI KOTA BANDUNG

Pirlo Putri Amiefa Noer, - and Indah Fitriani, - and Mimin Widaningsih, - (2025) PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA SEKTOR FOOD AND BEVERAGE DI KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Kualitas informasi keuangan memiliki peran penting dalam mendukung pengambilan keputusan bagi pelaku usaha. Terdapat beberapa faktor yang mempengaruhi, salah satunya sistem pengendalian internal dan kompetensi sumber daya manusia. Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai instrumen pengumpulan data yang disebarkan kepada perusahaan sektor food and beverage di Kota Bandung. Teknik analisis data yang digunakan adalah regresi linear berganda untuk menguji pengaruh kedua variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa sistem pengendalian internal dan kompetensi sumber daya manusia secara simultan berpengaruh positif terhadap kualitas laporan keuangan. Namun secara parsial, hanya sistem pengendalian internal yang menunjukkan pengaruh positif, sedangkan kompetensi sumber daya manusia menunjukkan pengaruh negatif. The quality of financial information plays a crucial role in supporting decision-making by business actors. Several factors affect the quality of financial reporting, including the internal control system and human resource competence. This study aims to analyze the influence of the internal control system and human resource competence on the quality of financial statements, both partially and simultaneously. This research uses a quantitative approach with a questionnaire as the data collection instrument, distributed to companies in the food and beverage sector located in Bandung. The data analysis technique used is multiple linear regression to examine the influence of the two independent variables on the dependent variable. The results indicate that the internal control system and human resource competence simultaneously have a positive influence on the quality of financial statements. However, partially, only the internal control system shows a positive and significant effect, while human resource competence demonstrates a negative influence.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=new_profile&hl=en&imq=PIRLO+PUTRI ID SINTA Dosen Pembimbing: Indah Fitriani: 6682524 Mimin Widaningsih: 6140348
Uncontrolled Keywords:	Kata kunci: kualitas laporan keuangan, sistem pengendalian internal, kompetensi sumber daya manusia, food and beverage Keywords: financial statement quality, internal control system, human resource competence, food and beverage
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Pirlo Putri Amiefa Noer
Date Deposited:	12 Aug 2025 09:53
Last Modified:	12 Aug 2025 09:53
URI:	http://repository.upi.edu/id/eprint/135375

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