Effect of Environmental Uncertainty, Competence of Human Resources and Infrastructure on Quality of Financial Statements

Abstract

This study aimed to determine the effect of environmental uncertainty, competence of human resources and infrastructure on the quality of financial reports through a survey on OPD Indragiri Hulu Regency). This research is a quantitative research conducted by using a questionnaire. The research sample was 30 by OPD in Indragiri Hulu Regency. The data of this study analyzed using multiple linear regression using SPSS. The results of this study indicate that the variables of environmental uncertainty, competence of human resources and infrastructure together affect the Quality of Financial Reports extent and regressions results are good. Partially, environmental uncertainty variables affect the quality of financial reports at OPD Indragiri Hulu Regency, human resource competence affects the quality of financial reports at OPD Indragiri Hulu Regency and infrastructure affects the quality of financial reports at OPD Indragiri Hulu Regency