Authors:

A.A. Sg. Istri Pradnya Paramitha, Ida Bagus Dharmadiaksa

Abstract:

“This study aims to determine the effect of employee competence and information technology on the quality of LPD financial reports with education as a moderator. The data analysis technique used is MRA with Absolute Difference Test. The results of this study indicate that employee competence and information technology have a positive effect on the quality of financial statements. Education is not able to moderate the influence of employee competence on the quality of financial statements, but is able to moderate and strengthen the influence of information technology on the quality of financial statements. The results of this study are expected to be able to provide additional information to the parties - parties directly related to preparing financial statements to carry out their duties properly so that they will be able to produce quality financial reports. Keywords: financial report quality, employee competency, information technology, and education”

Keywords

financial report quality, employee competency, information technology, and education

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PDF:

https://jurnal.harianregional.com/akuntansi/full-44942

Published

2019-01-14

How To Cite

PRADNYA PARAMITHA, A.A. Sg. Istri; DHARMADIAKSA, Ida Bagus. Pengaruh Kompetensi Karyawan dan Teknologi Informasi pada Kualitas Laporan Keuangan LPD Dengan Pendidikan Sebagai Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 682 - 708, jan. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44942. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i01.p25.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License