ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS

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dc.contributor.authorNovatiani, R. Ait
dc.contributor.authorKusumah, R. Wedi Rusmawan
dc.date.accessioned2021-02-12T08:17:20Z
dc.date.available2021-02-12T08:17:20Z
dc.date.issued2019
dc.description.abstractFinancial reports can be useful and beneficial for internal and external parties as a decision making tool, so the financial statements must be of high quality. The purpose of this study was to analyse the influence of the ability of employees on the quality of financial reports, analyse the effect of internal control on the quality of financial reports and analyse the influence of employee capabilities and internal control on the quality of financial statements. The population in this study is part of SPI and the accounting section for industrial companies in the city of Bandung. Samples were carried out by convenience sampling with certain respondents obtained from several industrial companies in the city of Bandung. The questionnaire was used to collect research data. The analytical tool used in this study is multiple regression analysis. T test and F test the results of the study show that the ability of employees influences the quality of financial statements, internal control influences the quality of financial statements and the ability of employees and internal controls affect the quality of financial statements.en_US
dc.identifier.issn1943-023X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12443
dc.language.isoenen_US
dc.publisherJournal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issueen_US
dc.subjectEmployee Capabilityen_US
dc.subjectInternal Controlen_US
dc.subjectQuality of Financial Statementsen_US
dc.titleANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTSen_US
dc.typeArticleen_US
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