Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah Kota Palu)

The purpose of this study was to determine and analyze the competence of human resources and information technology utilization on the quality of financial statements simultaneously and partially. The number of samples studied was 41 Regional Apparatus Organizations of Palu City from a total of 41 Regional Apparatus Organizations which were used as the research population. The sampling method used is the census method. The data analysis method uses multiple linear regression analysis. The data analysis technique uses the Statistical Package for the Social Sciences (SPSS) for windows version 25.0 program. The results of this study indicate that (1) the competence of human resources partially has a positive and significant effect on the quality of financial statements. (2) Information technology utilization has a positive and significant effect on the quality of financial statements. (3) human resource competencies and information technology utilization have a positive and significant effect on the quality of financial statements.