Jonartin, T. Dea (2025) Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Umkm Pada Toko Oleh-oleh Khas Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The aim of this research is to determinance the influence of human resource competency and accounting information systems on the quality of financial reports. This research was conducted at Pekanbaru Typical Souvenir Shop MSMEs. The types of data used in this research are primary data and secondary data. Primary data is data obtained by distributing questionnaires to business owners and finance departements, while secondary data is data obtained from documents and reports related to research. The data collection techniques used were interviews, questionnaires and documentation. The data analysis technique is multiple linear regression analysis. The research result show that the human resource competency variable has no effect on the quality of financial reports, while the accounting information system has an effect on the quality of financial reports, and human resource competency and the accounting information system together have an effect on the quality of financial reports.

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