<![CDATA[The objective of this study is to analyse and determine the factors that affect the quality of financial statements by the use of information technology as a moderating variable in the Regional Government of South Nias Regency. The independent variables in this study are human resource competencies and internal control systems. The population in this study was 28 Regional Apparatus Organizations found in the regency government of southern Nias. The sampling technique uses saturated samples with a total sample of 105 questionnaire samples collected. Data is processed using SEM method. The results of this study indicate that human resource competence does not affect the quality of financial statements while the internal control system has a significant positive effect on the quality of financial statements. Utilization of information technology is not able to strengthen or weaken the effect of human resource competencies on the quality of financial statements while the use of information technology is able to weaken the effect of the internal control system on the quality of financial statements in the south Nias regency government.]]>
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