PENGARUH PENDIDIKAN DAN PELATIHAN, PEMANFAATAN TEKNOLOGI DAN KOMPETENSI BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Hamonangan Siallagan

Abstract


This study aims to examine whether education and training, the use of technology and accounting competencies affect the quality of financial statements both partially and simultaneously. The object of research is the Medan Municipal Government with a total sample of 45 employees. By using primary data and SPSS statistical tools, this study found evidence that education and training, the use of technology and accounting competencies had a positive and significant effect on the quality of financial statements both partially and simultaneously. Education and training can improve work knowledge and skills; the use of technology can accelerate transaction processing and financial statement reporting; Competent employees will carry out their duties well and avoid misrepresentation of accounting principles, thus the financial statements are good and free of misstatement (reliable). Based on the results, that in an effort to improve the quality of financial reports, it is recommended that the compilers of financial statements have competence in accounting, improve education and training and utilize technology.

Keywords


Education, Training, Technology, Competence, Quality, Financial Statements

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DOI: https://doi.org/10.29259/ja.v14i2.11923

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Akuntabilitas
Jalan Raya Palembang-Prabumulih Km. 32 
Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
Indralaya, Sumatera Selatan, Indonesia
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p-ISSN: 1978-4392, e-ISSN:2685-7030


 

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