Abstrak 
Effect of Human Resources, Leadership Style, The Use of Information Technology and Internal Control on the Quality of Financial Statements (Study at Directorate General of Construction, Ministry of Works and Public Housing)
Trisdina Mardinan, Muhammad Dahlan, Furry K Fitriyah
Universitas Padjadjaran, Journal of Accounting Auditing and Business (ISSN: 2614-3844), Volume 1, Issue 1, 2018, 47-61
Bahasa Inggris
Universitas Padjadjaran, Journal of Accounting Auditing and Business (ISSN: 2614-3844), Volume 1, Issue 1, 2018, 47-61
human resources, information technology, Leadership, quality of financial statements
This study aims to examine Whether there is a significant influence of variable human resources competency, leadership, utilization of information technology, internal control of the quality of financial statements either partially or simultaneously. The population in this research is all work units (SATKER) within the Directorate General of Construction Materials for 15 units of work with 45 respondents consisting of financial assistant of the work unit, the Accounting officer of Accrual Based Institution (SAIBA) and State Owned Officer (BMN). The primary used the data Obtained from respondents through questionnaires, for testing the data tested the validity, reliability test and hypothesis testing. The Data then in the analysis with the analysis method used is multiple linear regression. The results Showed that the competence of human resources, leadership style, technology utilization, and internal control Affect the quality of financial statements either partially or simultaneously.