Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables

Internal control system utilization of information technology human resource capacity and quality of financial report information.

Authors

  • Mohammad Syafik
    mohammadsyafik1293@gmail.com
    Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta 1Fakultas Ekonomi, Universitas Islam Lamongan, Lamongan, Indonesia
  • Doddy Setiawan Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
April 2, 2023
October 27, 2023

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Abstract

The purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used to gather the data for this study was distributed to 107 Lamongan district employees who work in the financial industry.  This research proves that the internal control system, utilization of information technology and human resource capacity has a positive and significant impact on the quality of financial statement information. external factors have no influence on the capacity of human resources on the quality of financial statement information. Future studies may select a wider sample, such as the Provincial Government.


Keywords:Internal control system, utilization of information technology, human resource capacity and quality of financial report information.