Pengaruh Teknologi blockchain dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada UPT Logam Dinas Perindustrian Koperasi Usaha Kecil dan Menengah Kota Yogyakarta
DOI:
https://doi.org/10.54065/jss.6.2.2026.1186Keywords:
Blockchain, Kompetensi SDM, Kualitas Laporan Keuangan, UPT LogamAbstract
Urgensi penelitian ini menjadi penting karena penerapan teknologi blockchain dan kompetensi sumber daya manusia diyakini mampu meningkatkan transparansi, akurasi, serta keandalan kualitas laporan keuangan pada UPT Logam Dinas Perindustrian Koperasi Usaha Kecil dan Menengah Kota Yogyakarta. Di tengah tuntutan akuntabilitas dan pengelolaan keuangan publik yang semakin tinggi, penggunaan teknologi yang tepat serta didukung oleh sumber daya manusia yang kompeten merupakan faktor krusial dalam menghasilkan laporan keuangan yang berkualitas. Penelitian ini menggunakan metode kuantitatif dengan tujuan menguji pengaruh teknologi blockchain dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai UPT Logam Dinas Perindustrian Koperasi Usaha Kecil dan Menengah Kota Yogyakarta yang berjumlah 32 orang. Instrument penelitian yang digunakan adalah angket. Teknik pengambilan sampel yang digunakan adalah sampling jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Instrumen penelitian yang digunakan berupa angket penelitian. teknik pengumpulan data, yaitu observasi, wawancara, dokumentasi dan gabungan/triangulasi (observasi, wawancara dan observasi). Pengumpulan data dilakukan dengan cara menyebarkan kuesioner. Teknik Analisis data dalam penelitian ini menggunakan anailis deskriptif, uji prasyarat analisis data: uji normalitas, uji multikolinearitas, uji heteroskedastisitas, analisis liniear berganda, uji f, uji t, uji koefisien determinasi. Hasil penelitian menunjukkan bahwa teknologi blockchain berpengaruh positif terhadap kualitas laporan keuangan, kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan, serta teknologi blockchain dan kompetensi sumber daya manusia secara simultan berpengaruh positif terhadap kualitas laporan keuangan.
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