PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

This research aims to (1) examine the influence of the internal control system on the quality of financial reports. (2) to examine the effect of the use of information technology on the quality of financial reports. (3) To examine the influence of human resource competency on the quality of financial reports. The sampling method used was a survey method. The data analysis technique uses WarpPLS software version 7.0. The results of this research show that (1) The internal control system has a positive effect on the quality of financial reports. This illustrates that the higher the perception of the internal control system, the higher the quality of financial reports. (2) The use of information technology has a positive effect on the quality of financial reports. This shows that the better the use of information technology, the higher the quality of financial reports. (3) Human resource competency has a positive effect on the quality of financial reports. This shows that the better the competence of human resources, the higher the quality of financial reports.