THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS AT THE REGIONAL FINANCIAL AGENCY OF NTT PROVINCE.

Abstract

This study examines the influence of human resource competence, the utilization of information technology, and the effectiveness of internal control systems on the quality of financial statements at the Regional Financial Agency (Badan Keuangan Daerah) of East Nusa Tenggara Province. The quality of government financial reporting plays a crucial role in ensuring transparency, accountability, and the reliability of public financial management. However, recent audit findings from the Audit Board of Indonesia (BPK) highlight several weaknesses, particularly in internal control practices and the limited use of integrated information systems, which may affect the accuracy and timeliness of financial reporting. Using a quantitative approach with descriptive analysis, data were collected from 40 employees selected through purposive sampling based on job relevance and work experience. The variables examined include human resource competence, information technology utilization, internal control systems, and financial reporting quality. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression. The results of the study are expected to provide empirical evidence on the extent to which these three factors contribute to the quality of financial statements. This research offers practical implications for improving governance practices within regional financial agencies and contributes theoretically to public sector accounting literature, particularly in the context of regional governments in Indonesia.

Keywords: Human Resource Competence; Information Technology Utilization; Internal Control System; Quality of Financial Statements