Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Muhammad Yusra
Nur Afni Yunita
Sri Mulyati
Rany Gesta Putri Rais
Indah Maharani

E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Vol. 26 No. 1 (2025): Mei

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect. Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports