Pengaruh Sistem Pengendalian Intern Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Pelaporan Keuangan Pada PT. Bank Perkreditan Rakyat Mangatur Ganda Di Tanjung Morawa

Pengaruh Sistem Pengendalian Intern Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Pelaporan Keuangan Pada PT. Bank Perkreditan Rakyat Mangatur Ganda Di Tanjung Morawa, Effectiveness of Internal Control, Financial Reporting, Human Resources Competence, Internal Control System, Quality of Financial Reporting...

Author: DANDI SIANIPAR
Date: 2025
Keywords: Effectiveness of Internal Control, Financial Reporting, Human Resources Competence, Internal Control System, Quality of Financial Reporting
Type: Jurnal
Category: penelitian

This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.

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