THE INFLUENCE OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL ON THE RELIABILITY OF FINANCIAL REPORTING (STUDY AT MAJALENGKA REGIONAL GENERAL HOSPITAL)
The loss of claims for BPJS RSUD Majalengka in 2018 was Rp. 21 billion. So that the preparation of financial statements takes a long time and the level of reliability will be more difficult to maintain. This study aims to determine the effect of the quality of human resources, the use of information technology and internal control on the reliability of financial reporting. The population in this study were all employees at Majalengka Hospital, the sampling technique used was purposive sampling technique. By using a sample of 53 employees, data collection is done by questionnaire. Analysis of the data used is multiple regression analysis and analysis of the coefficient of determination carried out with the classical assumption test, then test the feasibility of models and hypotheses with the help of the SPSS version 26 program. The results showed that the quality of human resources and the use of information technology had no significant effect on the reliability of financial reporting; internal control has a significant effect on the reliability of financial reporting.
quality of human resources; utilization of information technology; internal control; reliability of financial reporting