Analisis Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Dinas Komunikasi Dan Informatika Kabupaten Merauke

Abstrak

The purpose of this study was to analyze the effect of HR Competence on the Quality of Financial Statements at the Communication and Informatics Office of Merauke Regency. The data analysis technique used is simple linear regression analysis, validity testing, reliability and classical assumptions, and hypothesis testing, namely the T test and the coefficient of determination (R2).There is an influence of the variable Human Resource Competence (X) on the variable Quality of Financial Statements at the Communication and Informatics Office of Merauke Regency with a linear equation Y = 13.862 + 0.593x.
The regression coefficient of the independent variable (X) on the dependent variable (Y) has been tested with the t-test, the t-count value is greater than the t-table value (6.897> 1.676), thus the regression coefficient value of the independent variable has a significant effect on the dependent variable with 95% accuracy and alpha 5% (hypothesis proven).
The amount of influence in percent is 52.5% while the remaining 47.5% is determined by other unknown factors because it is not included in this study.