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Judul:	Pengaruh Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Keterandalan Pelaporan Keuangan (Studi pada UKM yang Terdaftar di Dinas Koperasi dan UKM Kota Ambon)
Penulis:	James Pelupessy \|\| email: info@mx.unpatti.ac.id
Jurnal:	Cita Ekonomika Vol. 9 no. 2 - hal. 159-169 Tahun 2015 [ Ekonomi dan Bisnis ]
Keywords:	human resources, information technology utilization and reliability of financial reporting.
Abstract:	This study is investigated the effect of human resources and the utilization of information technology to the reliability of financial reporting on SMEs registered in the Department of Cooperatives and SMEs Ambon City. The population in this study are all implementing financial accounting reporting on SMEs in the city of Ambon as one of the users of financial reporting. Sampling technique using non-random sampling technique by purposive sampling. Data is collected by questionnaires, and then using clasic test. Hipotesa test used regretion analysis with SPSS program. Results of this research showed that either partially or simulatan human resources and utilization of information technology has positive influence on the reliability of financial reporting SME Ambon City.
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