Abstract

This study analyzes the influence of Enterprise Resource Planning (ERP), Good Corporate Governance, and Human Capital Quality on the Quality of Financial Reportsat PT Jasa Raharja in the Bali Nusa Tenggara Region. The type of research used in this study is causal research. The research sample was determined through purposive sampling, with a total of 119 participants. Data were collected using questionnaires. The questionnaire was distributed from January to May 2024. Data analysis and hypothesis testing of this study were carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that (1) Enterprise Resource Planning has a positive and significant effect on the Quality of the Company's Financial Reports. (2) Good Corporate Governance has a positive and significant effect on the Quality of the Company's Financial Reports. (3) Human Capital Quality has a positive and significant effect on the Quality of the Company's Financial Reports. Enterprise Resource Planning (ERP) is needed to minimize practice a tendency for the agent and support professional work. GCG in this case plays an important role where the management of the company must be supervised and controlled to ensure that the management of the company is carried out in compliance with various applicable regulations and provisions. Human capital quality provides principals with insights into the company's strategy. Ultimately, shareholders can predict more accurately the condition of the company in the future.

Concepts :

Access to Document

SDGs

Citations by Year