<![CDATA[The form of government accountability to the public is in the form of financial reports. This study aims to analyze the competence of human resources (HR), internal control systems (SPI), reconciliation, and the role of information technology on the quality of local government financial reports (LKPD). The type of data used in this study is primary data. Data collection was carried out by distributing questionnaires to Financial Managers (Budget Users and Financial Administration Officers) at Regional Apparatus Organizations in the Jayapura Regency Government. The number of OPD was 34, with three respondents in each OPD so that the total sample was 104 people. The results of the analysis show that HR Competency, Internal Control System (SPI), and the Role of Information Technology have a positive and significant effect on the quality of the Jayapura Regency LKPD.]]>
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