The Effect of Employee Competence on the Reliability of Financial Statements
often we find that the financial statement presented by a company occurred inaccuracy of time in preparing financial statements, causing delays in decision making. Financial statements is financial information used by the company as a means of decision making, the financial statements should be reliable and trustworthy. The financial statements should be made by employees who are competent in their field. The purpose of this research is to determine employee competence, reliability of the financial statements and the effect of employee's competence to the reliability of financial statements. The method used in this research is explanatory method, and sampling techniques using Non Probability Sampling with saturated sampling number 30 people in service of BUMN companies in Bandung. The statistical analysis used is the correlation analysis rank spearman, coefficient of determination, and t test. The result showed that employee competency is adequate, the reliability of financial statement is adequate and the employee's competence significant effect to the reliability of financial statements. Keywords Employee competence; reliability; financial statements