Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan

This study intends to measure the effect of human resource capacity, utilization of information technology and internal control on the quality of financial reports of the local government of South Buton Regency. A quantitative approach was used for this research. The population in this study were employees at 33 South Buton District Offices. 132 employees became the sample. Sampling using purposive sampling. Data was collected by using a questionnaire method. Respondents Informants in this study were part of the financial management at 33 government offices in South Buton Regency. In each agency, informants will be determined with the following criteria: Head of Service, Treasurer, financial staff totaling 132 Respondents. The data in this study were collected by distributing questionnaires (questionnaires) to the informants who were the research targets. Then, the answers from each instrument that have been filled out and collected are tabulated and then measured using a Likert scale which is expressed with an interval of 1 to 5. Multiple linear regression analysis is the data analysis technique used. The results of the study partially found that the significance value obtained that there was a significant effect of KSDM variable (X1) on KLK (Y). There is a significant effect of PTI (X2) on Y or variable X2 is positive and significant influence on the variable Y. There is a significant effect of the X3 variable on Y or the X3 variable has a positive and significant effect on the Y variable