PENGARUH SISTEM PENGENDALIAN INTERNAL, PENERAPAN STANDAR AKUNTANSI PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

This research aims to test and analyze the effect of the internal control system, implementation of government
accounting standards and human resource competencies on the quality of financial statements. This research was
conducted at the regional apparatus organization of Palu City. This research uses a quantitative approach, using
primary data in the form of a questionnaire. The population used in this research consisted of Regional Apparatus
Organizations in Palu City, totaling 41 regional apparatus organizations. The sample determination in this research
used the saturation sampling method (census) with 82 respondents as observation units. Respondents in this research
were the Secretary of the regional apparatus organization and the Head of the Finance Subdivision. This research data
analysis technique uses Partial Least Squre (PLS) analysis technique using WarpPLS software version 7.0. The results
show that the internal control system has a positive and significant effect on the quality of financial statements, the
implementation of government accounting standards has a positive and significant effect on the quality of financial
statements, and human resource competence has a positive and significant effect on the quality of financial statements.

Keywords: Internal Control System, Implementation of Government Accounting Standards, Human
Resource Competencies, Quality of Financial Statements