PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada Aparatur Pemerintahan Desa Se-Kabupaten Bantul)

This research aims to determine the effect of the internal control system, the use of information technology, and the competence of human resources on the quality of financial reports. When the distribution of finance from the government is often used, there are many public complaints related to budget allocations that are not in accordance with the needs of the priority scale, and do not reflect economic, efficiency, and effectiveness aspects. Therefore, to minimize errors, it is necessary to improve the quality of financial reports both through internal control, utilization of information technology and the competence of human resources in financial statements. This research method uses a survey method for Village Government Apparatuses throughout Bantul Regency. The sample in this study is a Village Government Organization with respondents consisting of the village head, village secretary, village treasurer, head of government, head of service, head of general affairs, head of public affairs and planning cash. The type of data used in this study is primary data. In this sample research, 152 respondents from 38 villages were collected using a data collection technique in the form of purposive sampling. The analytical tool used is SPSS IMB 22 software. Hypothesis testing in this study uses multiple regression, partial significance testing (t test), simultaneous significance test (F test) and coefficient of determination test (Adjusted ). Based on the results of the study, it shows that the influence of the internal control system, the use of information technology, and the competence of human resources have a positive effect on the quality of financial reports.