The Influence of the Government Internal Control System, Human Resource Competence, and the Utilization of Information Technology on the Quality of Financial Reports

Abstract

This study aims to analyze the influence of the Government Internal Control System, Human Resource Competence, and the Utilization of Information Technology on the Quality of Financial Reports. Quality financial reports reflect the accountability and transparency of regional financial management. The sample was determined using a purposive sampling technique through a questionnaire method distributed to 40 Regional Apparatus Organizations (OPD) and 1 regional public hospital (RSUD), and all samples met the research criteria. This study employs a quantitative method by collecting data through questionnaires. Data were analyzed using multiple linear regression analysis processed with the Statistical Package for the Social Sciences (SPSS). The results indicate that the Government Internal Control System has a positive and significant effect on the quality of financial reports, while Human Resource Competence and the Utilization of Information Technology have no significant effect on the quality of financial reports. The results of this study provide important insights for treasurers and managers of regional government financial reports in improving report quality through strengthening the government internal control system and human resource competence while optimally utilizing existing information technology.