PENGARUH SUMBER DAYA MANUSIA (SDM), SISTEM PENGENDLIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAR KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN PACITAN

This study aims to determine the effect of Human Resource Competence, Internal Control System and Information Technology Utilization, on the Quality of Financial Reports of the Pacitan Regency Government. This study recommends that a comprehensive training program be held to improve the competence of human resources in improving the quality of local government financial reports, in addition top management must support the implementation of internal control systems and the use of information technology in order to improve the quality of regional financial reports more optimally.
This research data collection using a questionnaire survey. Questionnaires were distributed to 93 employees of the Pacitan Regency Regional Work Unit (SKPD) who work in the accounting/finance department. The collected data was processed using the SPSS version 25 program. The sampling technique in this study was purposive sampling. The statistical method used to test the hypothesis is multiple linear regression analysis. Where data collection uses a questionnaire method which is distributed to all employees in SKPD Pacitan Regency.
The results of this study indicate that partially the first hypothesis shows that the competence of Human Resources has a significant effect on the quality of financial reports. The second hypothesis shows that the internal control system has a significant effect on the quality of financial reports and the third hypothesis shows that the use of information technology has a significant effect on the quality of financial reports. Simultaneously the competence of human resources, internal control systems and the use of information technology affect the quality of financial report