PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DI SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN PONOROGO

The Government of Ponorogo Regency has a mission that is directly related to bureaucratic reform, especially related to financial management issues as outlined in the Regional Medium-Term Development Plan which includes improving the quality of human resources, SPI and also the use of Information Technology, especially in financial management. This study aims to determine the effect of the quality of human resources, internal control systems using information technology on the quality of financial reports in SKPD Ponorogo Regency, both partially and simultaneously .. The method used in this study is a quantitative method, in determining the sample of researchers using techniques Purporsive sampling as many as 84 respondents and using multiple regression analysis methods with the classic assumption test, data quality test, f test, t test and coefficient of determination. financial reports in the Regional Government Work Unit (SKPD) of Ponorogo Regency Government. This condition implies that improving the quality of human resources has been able to improve the quality of financial resources. Testing on the third hypothesis concluded that information technology had no effect on the quality of financial reports in the Regional Work Unit (SKPD) of Ponorogo Regency Government. Simultaneously, the quality of human resources, internal control systems and the use of information technology jointly influence the quality of financial reports in the regional work units (SKPD) of the government with the value obtained R2 of 0.33