PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Survey Pada Pemerintah Desa di Kabupaten Gunung Kidul)

This study aims to determine: (1) The Effect of Human Resource Competence on Village Financial Reports, (2) Internal Control Systems on Village Financial Reports, and (3) Utilization of Information Technology on Village Financial Reports. The problem in this study is the existence of a corruption case that occurred in 2019 in Gunung Kidul Regency with the title of Unqualified (WTP). This test is carried out using the quality of village financial reports as the dependent variable, as well as the human resource competency variable, the internal control system, and the use of information technology as the independent variable. The method in this research is using a survey method. The sample for this study was the Village Office in Gunung Kidul Regency. The phenomenon that exists in Gunung Kidul Regency is that there are still cases of corruption in the construction of a village hall worth 353 million. This study uses a sampling technique using purposive sampling method. The type of data used in this study is primary data. Based on the process of distributing the questionnaire conducted, obtained a sample of 295 respondents with the criteria of the Village Head, Village Secretary, Village Treasurer, SISKEUDES Operators, and Head of Section / Section Head. The number of questionnaires distributed was 295 and those returned were 275 questionnaires. Hypothesis testing in this study using multiple linear regression using the SPSS v.22 software application. The results showed that: (1) My Human Resources Competence Has a Positive Effect on the Quality of Village Financial Reports, (2) Internal Control Systems Have a Positive Effect on the Quality of Village Financial Reports, and (3) Utilization of Information Technology has a Positive Effect on the Quality of Village Financial Reports.