The Effect of Human Resource Competency on Financial Reporting

There are many factors that affect financial reporting’s effectiveness, and one of them is human resource’s competency. Competency is a series of combinations of knowledge, skill, expertise, and attitude owned by human resources to carry out their duties and obtain superior results. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are sample in this research and the number of sample used in this research is 53 people. Respondents involved in this research have various characteristics, but there are dominant characteristic on each classification. The majority of respondents in this research are woman and most of the respondents are 21 to 30 years old. The majority of respondents’ last education is bachelor degree or equivalent and accounting major JAFTA ▪ Vol 2 Nomor 1, Oktober (2020) 2 is the most educational background that respondents have. Then, the majority of respondentswork on accounting division and the majority of respondents have been working on the same division up to five years. Data collection technique and data collection tool used in this research is survey in the form of a physical questionnaire so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting.