PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Badan Pengelolaan Keuangan Dan Aset Daerah Se-Provinsi Sulawesi Tengah)

This research aims to determine the effect of the use of information technology and apparatus competence on the quality of financial reports. The number of samples used in this study was 42, selected using the purposive sampling method. Data collection was carried out by distributing questionnaires to 42 accounting staff at the Regional Financial and Asset Management Agency (BPKAD) across Central Sulawesi province. The analysis method used was multiple linear regression analysis. The results of this study indicate that the use of information technology and apparatus competence has a positive and significant impact on the quality of financial reports.
Key words: Usefulness of Information Technology, Apparatus Competence, Quality of Financial Reports