Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Flores Timur

Rosa Da Lima Kumanireng (Universitas Mercu Buana Yogyakarta)
Nugraeni (Universitas Mercu Buana Yogyakarta)
Tutut Dewi Astuti (Universitas Mercu Buana Yogyakarta)
Yudas Tadeus Andi Candra (Universitas Mercu Buana Yogyakarta)

Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Vol. 5 No. 2 (2026): December

This study examines the effect of accounting information systems, internal control, and human resource competence on the quality of local government financial reports in the Regional Apparatus Organisations of East Flores Regency. An unqualified audit opinion does not by itself rule out financial management problems, so the determinants of report quality in island regencies need empirical testing. A quantitative explanatory approach was applied, using a four-point Likert questionnaire completed by 85 civil servants selected by purposive sampling. Data were analysed with multiple linear regression, partial t tests, and a simultaneous F test at the five percent significance level. The results show that accounting information systems, internal control, and human resource competence each have a positive and significant partial effect on financial report quality, and jointly have a significant effect, explaining 40.9 percent of its variance. The three elements should therefore be strengthened together to improve local government financial reports.