PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN

This study aims to empirically examine the influence of the internal control system, the use of information technology, the competence of human resources on the quality of financial reports. This research includes the Village Head, Village Secretary, Village Treasurer, and Village Financial Operators as research subjects. This study uses primary data with purposive sampling method with criteria that have been determined by the researcher, so as to get 152 respondents. This type of research is quantitative research using primary data, data collection techniques by distributing questionnaires to village government officials. Data processing using SPSS. The results of testing the first hypothesis show (1) that the internal control system has a positive and significant effect on the quality of financial reports with a regression coefficient value (β) of 0.613 with a probability of 0.000 where the value is significant because (p <0.05). (2) the use of technology has a positive and significant effect on the quality of financial reports. with a regression coefficient (β) of 0.474 with a probability of 0.001 where the value is significant because (p <0.05). (3) the competence of human resources has a positive and significant effect on the quality of financial reports, the regression coefficient value (β) is 0.165 with a probability of 0.002 where the value is significant because (p <0.05)