Human Resources Competency, The Use of Information Technology and Internal Accounting Control on Time Procurement of Financial Reporting

Abstract

This study uses multiple linear regression research method, this research intends to find out how variable competence of human resources, utilization of information technology, and internal control of accounting to the timeliness of financial reporting at General Hospital Of Jombang Area (RSUD). Methods of data collection using questionnaire method with the number of respondents as many as 12 employees who work as administrative and financial staff while the method of data analysis using regression analysis Test results show that there is a partial positive influence between competence of human resources, utilization of information technology, and internal control of accounting on the timeliness of financial reporting at General Hospital Of Jombang Area (RSUD). While simultaneously show the results of a positive influence simultaneously between the timeliness of financial reporting are influenced by human resources competence variables, utilization of information technology and internal control accounting