PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS SKPD KABUPATEN LOMBOK TIMUR)

M. Pirman Hartadi (Universitas Bumigora)
Dewa Ayu Oki Astarini (Universitas Bumigora)
Defel Septian (Universitas Bumigora)

ZEBMAR
Vol. 1 No. 1 (2023): ZEBMAR, December 2023

Regional government financial reports are a form of government accountability for the use of public funds. Financial reports presented by local governments must be of high quality because there are many parties who rely on financial information with different uses. The aim of this research is to determine the influence of human resource competence, use of technology and internal control systems on the quality of the East Lombok district government's financial reports. The data collection method in this research is a questionnaire method using a sample of 44 respondents with a sampling technique, namely the simple random sampling method. Based on the results of data analysis using the SPSS 25 data processing program, it shows that human resource competency has no significant effect on the quality of financial reports, the use of information technology has a significant positive effect on the quality of financial reports, and the internal control system has no significant effect on the quality of financial reports.