Pengaruh Penerapan Good Corporate Governance dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan
DOI:
https://doi.org/10.59188/jcs.v2i1.205Keywords:
Good Corporate Governance, Kompetensi Sumber Daya Manusia, Kualitas Informasi Laporan KeuanganAbstract
Perusahaan memerlukan laporan keuangan yang berkualitas untuk menjaga perekonomian efisien dan tumbuh secara berkelanjutan, upaya untuk menjaga dan membuat laporan keuangan yang berkualitas yakni dengan diterapkannya good corporate governance dan kompetensi sumber daya manusia perusahaanya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good corporate governance dan kompetensi sumber daya manusia terhadap kualitas informasi laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner, dan studi literatur. Data penelitian kemudian dianalisis dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa penerapan good corporate governance dan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas informasi laporan keuangan.
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