The Effect Of Employee Competence To The Reliability Of Financial Statements
R. Ait Novatiani 1 and R. Roosaleh Laksono 2
Universitas Widyatama- Bandung
ABSTRACT 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