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Sampel terdiri dari bendahara dan staf pengelola keuangan di Universitas Andalas, Kota Padang, dengan 68 responden dan seluruh kuesioner kembali. Pengujian data dilakukan menggunakan regresi linier berganda, mencakup uji hipotesis, koefisien determinasi (R²), uji simultan (uji F), serta uji statistik t, dengan jenis penelitian deskriptif. Hasil menunjukkan pengaruh positif baik teknologi informasi maupun kompetensi SDM terhadap kualitas laporan keuangan.",{"@graph":63,"@context":123},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/accounting-and-management-vol17-no2-the-influence-of-information-technology-utilization-and-human-resource-competence-on-the-quality-of-financial-reports/316799/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/accounting-and-management-vol17-no2-the-influence-of-information-technology-utilization-and-human-resource-competence-on-the-quality-of-financial-reports/316799.png","ImageObject",300,407,{"name":89,"@type":90},"Grenda","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-26","2026-09-20",true,{"@type":99,"interactionType":100,"userInteractionCount":74},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115,119],{"name":106,"@type":107,"acceptedAnswer":108},"Penelitian ini bertujuan untuk apa?","Question",{"text":109,"@type":110},"Penelitian bertujuan mengetahui pengaruh pemanfaatan teknologi informasi dan kompetensi SDM pengelola keuangan terhadap kualitas laporan keuangan.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Siapa sampel penelitian dan bagaimana pengumpulan datanya dilakukan?",{"text":114,"@type":110},"Sampel adalah bendahara dan staf pengelola keuangan Universitas Andalas, Kota Padang. Data dikumpulkan menggunakan metode kuesioner berisi 29 pertanyaan dan melibatkan 68 responden.",{"name":116,"@type":107,"acceptedAnswer":117},"Metode analisis apa yang digunakan untuk menguji data?",{"text":118,"@type":110},"Pengujian menggunakan analisis regresi linier berganda, dengan uji koefisien determinasi (R²), uji simultan (uji F), dan uji statistik t.",{"name":120,"@type":107,"acceptedAnswer":121},"Apa hasil penelitian mengenai teknologi informasi dan kompetensi SDM?",{"text":122,"@type":110},"Hasil menunjukkan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan, dan kompetensi SDM pengelola keuangan juga berpengaruh positif, karena pengetahuan, keterampilan, dan sikap mendukung pelaksanaan fungsi pengelolaan.","https://schema.org",{"og:url":79,"og:type":125,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":127,"canonical":79},"index,follow",{"doc_id":129,"site_id":56},316799,1790441818,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":89,"user_avatar":134,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":74,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":140,"language":141,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":61,"update_tm":145,"read_time":146},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Akuntansi dan Manajemen  \n Vol.17, No.2 , 2022, Hal.106-120  \nPengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan  \nFebrianita Hadis 1, Hidayatul Ihsan2, Anda Dwiharyadi3, Yossi Septriani4, Zalida Afni5  \n1JurusanAkuntansi, Politeknik Negeri Padang [Email:](Email: febrianita.hadis@gmail.com)[ f](Email: febrianita.hadis@gmail.com)[ebrianita.hadis@gmail.com](Email: febrianita.hadis@gmail.com)  \n2JurusanAkuntansi, Politeknik Negeri Padang [Email:](Email: hidayatul@pnp.ac.id)[ ](Email: hidayatul@pnp.ac.id)[hidayatul@pnp.ac.id](Email: hidayatul@pnp.ac.id)  \n3JurusanAkuntansi, Politeknik Negeri Padang [Email:](Email: anda@pnp.ac.id)[ ](Email: anda@pnp.ac.id)[anda@pnp.ac.id](Email: anda@pnp.ac.id)  \n4JurusanAkuntansi, Politeknik Negeri Padang [Email:](Email: yseptriani@gmail.com)[ y](Email: yseptriani@gmail.com)[septriani@gmail.com](Email: yseptriani@gmail.com)  \n5JurusanAkuntansi, Politeknik Negeri Padang [Email:](Email: zalida.afni@yahoo.com)[ ](Email: zalida.afni@yahoo.com)[zalida.afni@yahoo.com](Email: zalida.afni@yahoo.com)  \nABSTRACT  \nThis study aims to determine the effect of the use of information technology and the competence of financial management human resources on the quality of financial reports. The samples in this study were treasurersand financial management staff at Andalas University, Padang City. Data collection in this study used the questionnaire method consisting of 29 questions based on the indicators of each variable which were distributed directly to treasurers and financial management staff of 68 people and 68 people returning questionnaires. Testing the research data using multiple linear regression analysis with statistical testing of the hypothesis test Coefficient of Determination (R ²), Simultaneous (F Test) and Statistical Test t, type of descriptive research. With the research results, the use of information technology has a positive effect on the quality of financial reports at Andalas University in Padang City. This can prove that when information technology facilities are properly installed, optimal utilization, scheduled maintenance can improve the quality of financial reports. Competence of Human Resources for financial managers has a positive effect on the quality of financial reports at Universities in Padang City. This can prove that when financial management human resources have the knowledge, skills and attitudes that support them in carrying out their functions, they can improve the quality of financial reports.  \nKeywords: Information Technology, Financial Reports  \nABSTRAK  \nPenelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi dan kompetensisumber daya manusia pengelola keuangan terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah bendahara dan staff pengelola keuangan di Universitas Andalas Kota Padang. Pengumpulan data pada penelitian ini menggunakan metode kuesioner terdiri dari 29 pertanyaan berdasarkan indikatormasing -masing variabel yang disebar langsung ke bendahara dan staff pengelola keuangan sebanyak 68 orang dan pengembalian kuesioner 68 orang. Pengujian data penelitian menggunakan analisis regresi linierberganda dengan pengujian hiptesis uji statistik Koefisien Determinasi (R²), Simultan (Uji F) dan Uji Statistikt, jenis penelitian deskriptif. Dengan hasil penelitian Pemanfaatan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan Universitas Andalas di Kota Padang. Hal ini dapat membuktikan bahwaketika sarana teknologi informasi terpasang dengan baik, pemanfaatan secara maksimal, adanya perawatanyang terjadwal maka dapat meningkatkan kualitas laporan keuangan. Kompetensi Sumber Daya Manusiapengelola keuangan berpengaruh positif terhadap kualitas laporan keuangan di Universitas di Kota Padang. Hal ini dapat membuktikan bahwa ketika sumber daya manusia pengelola keuangan memiliki pengetahuan, keterampilan dan sikap yang mendukung dalam menjalan fungsi","cbCaigmEf5qjLKDc","https://ap.wps.com/l/cbCaigmEf5qjLKDc","pdf",401986,16,"Indonesian","# Pendahuluan\n## Dasar hukum pengelolaan pendidikan tinggi di Indonesia\n## Model pengelolaan keuangan perguruan tinggi negeri\n## Akuntabilitas publik dan kualitas laporan keuangan","[{\"question\":\"Penelitian ini bertujuan untuk apa?\",\"answer\":\"Penelitian bertujuan mengetahui pengaruh pemanfaatan teknologi informasi dan kompetensi SDM pengelola keuangan terhadap kualitas laporan keuangan.\"},{\"question\":\"Siapa sampel penelitian dan bagaimana pengumpulan datanya dilakukan?\",\"answer\":\"Sampel adalah bendahara dan staf pengelola keuangan Universitas Andalas, Kota Padang. Data dikumpulkan menggunakan metode kuesioner berisi 29 pertanyaan dan melibatkan 68 responden.\"},{\"question\":\"Metode analisis apa yang digunakan untuk menguji data?\",\"answer\":\"Pengujian menggunakan analisis regresi linier berganda, dengan uji koefisien determinasi (R²), uji simultan (uji F), dan uji statistik t.\"},{\"question\":\"Apa hasil penelitian mengenai teknologi informasi dan kompetensi SDM?\",\"answer\":\"Hasil menunjukkan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan, dan kompetensi SDM pengelola keuangan juga berpengaruh positif, karena pengetahuan, keterampilan, dan sikap mendukung pelaksanaan fungsi pengelolaan.\"}]","Akuntansi dan Manajemen - Vol.17, No.2 - Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan | PDF",1789923618,25]