The Effect Of The Implementation Of Accounting Information Systems And Human Resource Competence On The Quality Of Financial Reports With Internal Control System As A Moderating Variable In Micro, Small, And Medium Salted Egg Businesses In Brebes Regency

Abstract

This study aims to examine the effect of the implementation of accounting information systems and human resource competence on the quality of financial statements, with the internal control system as a moderating variable in micro, small, and medium salted egg businesses in Brebes Regency. The research methodology involves data collection techniques, consisting of observation, interviews, literature study, and documentation. Meanwhile, the data analysis techniques consist of descriptive statistics, validity test, reliability test, normality test, regression equation test 1, and regression equation test 2. The results indicate that there is a simultaneous influence of the implementation of accounting information systems and human resource competence on the quality of financial statements in micro, small, and medium salted egg businesses in Brebes Regency and simultaneously the influence of the implementation of accounting information systems and human resource competence on the quality of financial statements with internal control systems as a moderating variable in micro, small, and medium salted egg businesses in Brebes Regency.