THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, HUMAN RESOURCE COMPETENCE, AND EMPLOYEE PERFORMANCE ON FINANCIAL REPORT QUALITY AT PT POS INDONESIA (PERSERO) SUKOHARJO REGENCY

Dinara Kharisma Sari; Wikan Budi Utami; Suprihati

doi:10.29040/ijebar.v10i3.19976

THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, HUMAN RESOURCE COMPETENCE, AND EMPLOYEE PERFORMANCE ON FINANCIAL REPORT QUALITY AT PT POS INDONESIA (PERSERO) SUKOHARJO REGENCY

Authors

Dinara Kharisma Sari Institut Teknologi Bisnis AAS Indonesia, Indonesia
Wikan Budi Utami
Suprihati

DOI:

https://doi.org/10.29040/ijebar.v10i3.19976

Abstract

The purpose of this study is to examine the influence of accounting information systems, human resource competencies, and employee performance on the quality of financial reports. The sampling method used in this study was purposive sampling, which is a representative sampling method based on criteria. The sample size for this study was 60 respondents. Respondents were employees of PT. Pos Indonesia (Persero) in Sukoharjo Regency who are involved in the quality of financial reports. This research is quantitative, using primary data sources. Based on the results of primary data processing using multiple linear regression analysis, F-tests, and t-tests, it was found that Accounting Information Systems, Human Resource Competencies, and Employee Performance have a positive and significant effect on Financial Report Quality.

Keywords : Accounting Information Systems, Employee Performance, Financial Report Quality, Human Resource Competencies.

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Published

2026-09-26

How to Cite

Sari, D. K., Budi Utami, W., & Suprihati. (2026). THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, HUMAN RESOURCE COMPETENCE, AND EMPLOYEE PERFORMANCE ON FINANCIAL REPORT QUALITY AT PT POS INDONESIA (PERSERO) SUKOHARJO REGENCY. International Journal of Economics, Business and Accounting Research (IJEBAR), 10(3). https://doi.org/10.29040/ijebar.v10i3.19976

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Issue

Vol. 10 No. 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026

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Articles

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