PENGARUH KOMPETENSI SDM DAN TEKNOLOGI INFORMASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN SERTA PENGARUHNYA PADA KINERJA KEBERLANJUTAN KEUANGAN (STUDI PADA PERKUMPULAN KELUARGA BERANCANA INDONESIA (PKBI))

Jejen Jaenudin

Sari

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompetensi sumberdaya manusia dan teknologi informasi terhadap ketepatan waktu pelaporan keuangan serta pengaruhnya pada kinerja keberlanjutan keuangan, studi pada Perkumpulan Keluarga Berencana Indonesia (PKBI). Penelitian ini direncanakan mengambil seluruh populasi (total 26) menjadi sampel penelitian, namun yang berhasil dikumpulkan hanya 22 sampel. Metode penelitian menggunakan mixed method yang mengkombinasikan kuantitatif kuesioner dan kemudian diperkuat dengan wawancara terbuka. Hasil penelitian menunjukan (1) kompetensi sumberdaya manusia berpengaruh negatif dan tidak signifikan terhadap ketepatan waktu pelaporan keuangan. (2) Teknologi informasi berpengaruh positif dan tidak signifikan terhadap ketepatan waktu pelaporan keuangan. (3) Ketepatan waktu pelaporan keuangan berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan keuangan.

Kata Kunci

ketepatan waktu pelaporan keuangan; kompetensi sumberdaya manusia; teknologi informasi; kinerja keberlanjutan keuangan; mixed methods.

Teks Lengkap:

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