Human Resources Competence, Sistem Internal Control, And Utilization Of Information Technology Influence On The Quality Of Financial Statements

Abstract

The strengthening demands for accountability encourages the government to improve the performance of SKPD in order to produce quality and great financial reports. The research with the title Human Resource Competence, Internal Control Systems, and Utilization of Information Technology Impacts on the Quality of Financial Statements which aims to analyze and explain the effect of human resource competence, internal control systems, and use of information technology on quality of Mataram City Government financial report. This study uses explanatory research with a quantitative approach using SPSS 23 as an analytical tool with a total of 101 questionnaires.

The results showed that the competence of human resources had a positive and significant effect on the quality of financial reports,  the internal control system had a positive and significant effect on the quality of financial reports, and the utilization of information technology had a positive and significant effect on the quality of financial reports.