The Effect of Human Resources Quality and Technology Adoption on the Quality of Financial Reporting (Evidence from MSMEs in Bogor)
Muhammad Soleh, Sutarti Sutarti, Siti Ita Rosita
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.039How to use a DOI?
- quality of human resources, technology adoption, quality of financial reporting
- 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.
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 -