KAPABILITAS ANGGOTA, TINGKAT PEMANFAATAN TEKNOLOGI, DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN TERHADAP PENYAJIAN LAPORAN KEUANGAN DI PUSDIKPAL KODIKLAT TNI AD

Abstrak

This research paper particularize in the presentation of financial reports, which was carried out at the Pusdikpal Kodiklat TNI AD, used the independent variables of employee capabilities (X1), information technology (X2), and and internal control system (X3), while the dependent variable was the presentation of financial statements (Y). The type of research used is quantitative and applies multiple
linear methods. The samples were collected using non-probability sampling and saturated/census
sampling. The purpose of this research is to determine the level of presentation of the results of financial reports on internal and external influences such as employee capabilities, information technology, and internal control system in the presentation of financial statement where the results can later be used as financial managers for Pusdikpal Kodiklat TNI AD.