Suparti
Departement ofAccotinting, Faciifty ofEconomics, SfafeUrnversity of MaIang, Indonesia
Abstract
The present study aims to empirically determining the effect of the competence of Women Business Owners (human resources) and the utilization of information technology on the quality of financial statement of SMEs in Batu City East Java. This research was conducted in Batu, East Java, and the respondents were the Women Business Owners ofSMEs. In this research, the writer uses purposive sampling method and slovin formula to detennine the sample size, so the number of the respondentsis 91 respondents. The data used in this research is primary collected by using questionnaire which was given directly to the respondents.The data analysis techniqueused in this research is multiple linear regressions. Based on the analysis results of this research, the competence of Women Business Owners (human resources) affects the quality financial statement of SMEs in Batu City East Java and the utilization of information technology affects the quality of financial statement ofSMEs in Batu City East Java.
Keywords: Competence of Human Resources, Utilization of Information, Technology and Quality ofFinancial Statement
Artikel tersebut dipublikasikan dalam Proceeding of the Universal Academic Cluster International Summer Conference in Bangkok, 2016