PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DI SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN PONOROGO

The Government of Ponorogo Regency has a mission that is directly related to
bureaucratic reform, especially related to financial management issues as outlined in the
Regional Medium-Term Development Plan which includes improving the quality of human
resources, SPI and also the use of Information Technology, especially in financial
management. This study aims to determine the effect of the quality of human resources,
internal control systems using information technology on the quality of financial reports in
SKPD Ponorogo Regency, both partially and simultaneously .. The method used in this study
is a quantitative method, in determining the sample of researchers using techniques
Purporsive sampling as many as 84 respondents and using multiple regression analysis
methods with the classic assumption test, data quality test, f test, t test and coefficient of
determination. financial reports in the Regional Government Work Unit (SKPD) of
Ponorogo Regency Government. This condition implies that improving the quality of human
resources has been able to improve the quality of financial resources. Testing on the third
hypothesis concluded that information technology had no effect on the quality of financial
reports in the Regional Work Unit (SKPD) of Ponorogo Regency Government.
Simultaneously, the quality of human resources, internal control systems and the use of
information technology jointly influence the quality of financial reports in the regional work
units (SKPD) of the government with the value obtained R2 of 0.335