The Effect Of Employee Competence To The Reliability Of Financial Statements
R. Ait Novatiani and R. Roosaleh Laksono
Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable and trustworthy. The financial statements should be made by employees who are competent in their field.
The purpose of this research is to determine employee competence, reliability of the financial statements and the effect of employees competence to the reliability of financial statements. The sampling techniques using Non Probability Sampling with saturated sampling number 30 people in service of BUMN companies in Bandung. The statistical analysis used is the correlation analysis rank spearman, coefficient of determination, and t test. Based on this results of this study concluded that the employee’s competence have significant effect to the reliability of financial statements seems from thitung 4,510 larger than ttable 1,703, its means Ho is rejected and Ha is not rejected.
Topic: Financial Management and Accounting