The Effect of Human Resources Quality and Technology Adoption On The Quality of Financial Reporting
Muhammad Soleh, Sutarti, Siti Ita Rosita
Institut Bisnis dan Informatika Kesatuan, Bogor
Abstract
The role of MSMEs in developing countries such as Indonesia is vital. The large potential of small and medium micro businesses (MSMEs) is often constrained by capital problems to develop the business. The reason for the low capital distribution is because investors do not get adequate information related to the condition of MSMEs. The purpose of this study was to determine the effect of the quality of human resources and technology adoption of the quality of financial reporting of MSMEs in Bogor city. This study used a sample of 30 MSMEs in the city of Bogor. Data collection in this study used a questionnaire as a research instrument. The research instrument test uses the validity and reliability test. Hypothesis testing uses multiple regression test that is preceded by a classic assumption test. The results showed that the quality of human resources had a positive and significant effect on the quality of MSME financial reporting and the adoption of technology had a positive and significant effect on the quality of MSME financial reporting.
Keywords: quality of human resources, technology adoption and quality of financial reporting
Topic: Economics and business research methods