Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

The Effect of Human Resources Quality and Technology Adoption on the Quality of Financial Reporting (Evidence from MSMEs in Bogor)

Authors
Muhammad Soleh, Sutarti Sutarti, Siti Ita Rosita
Corresponding Author
Sutarti Sutarti
Available Online 25 May 2020.
DOI
https://doi.org/10.2991/aebmr.k.200522.039How to use a DOI?
Keywords
quality of human resources, technology adoption, quality of financial reporting
Abstract
The role of MSMEs in developing countries such as Indonesia is vital. The large potential of small and medium micro businesses (MSMEs) is often constrained by capital problems to develop the business. The reason for the low capital distribution is because investors do not get adequate information related to the condition of MSMEs. The purpose of this study was to determine the effect of the quality of human resources and technology adoption of the quality of financial reporting of MSMEs in Bogor city. This study used a sample of 30 MSMEs in the city of Bogor. Data collection in this study used a questionnaire as a research instrument. The research instrument test uses the validity and reliability test. Hypothesis testing uses multiple regression test that is preceded by a classic assumption test. The results showed that the quality of human resources had a positive and significant effect on the quality of MSME financial reporting and the adoption of technology had a positive and significant effect on the quality of MSME financial reporting. This research has implication for the regulation such as to encourage MSMEs in improving the quality of human resources and the adoption of information technology to achieve good quality financial reporting.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Muhammad Soleh
AU  - Sutarti Sutarti
AU  - Siti Ita Rosita
PY  - 2020
DA  - 2020/05/25
TI  - The Effect of Human Resources Quality and Technology Adoption on the Quality of Financial Reporting (Evidence from MSMEs in Bogor)
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 199
EP  - 203
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.039
DO  - https://doi.org/10.2991/aebmr.k.200522.039
ID  - Soleh2020
ER  -