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  • 标题:Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia
  • 本地全文:下载
  • 作者:Lesi Hertati
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2015
  • 卷号:6
  • 期号:8
  • 页码:12-18
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:The purpose of this study is an attempt to explain, but tested empirically, competency of human resources, the benefits of technology to the value of financial reporting in Indonesia (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which: (1) the influence of human resource competencies (2) the effect of technological benefits of human resources and (3) the effect of financial reporting. This study will be used in the test with ? = 0.05 to test each hypothesis proposed. This study is scheduled to be performed on the 54 sectors in the neighborhood Provincial Government in Indonesia. Also described in this paper is the research methodology used.
  • 其他摘要:The purpose of this study is an attempt to explain, but tested empirically, competency of human resources, the benefits of technology to the value of financial reporting in Indonesia (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which: (1) the influence of human resource competencies (2) the effect of technological benefits of human resources and (3) the effect of financial reporting. This study will be used in the test with ? = 0.05 to test each hypothesis proposed. This study is scheduled to be performed on the 54 sectors in the neighborhood Provincial Government in Indonesia. Also described in this paper is the research methodology used. Keywords : competency, human resources, benefitsm information technology, value, financial reporting
  • 关键词:competency; human resources; benefitsm information technology; value; financial reporting
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