PENGARUH PENATAUSAHAAN ASET TETAP, SISTEM PENGENDALIAN INTERNAL , DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KOTA PALEMBANG: -

The purpose of this study is to analyze the impact of fixed asset administration, government internal control systems, and human resource competencies on the quality of financial reports in the city of Palembang. This study uses the main data using a questionnaire distributed through 51 OPD Palembang city. The number of samples taken in this study amounted to 102 respondents. Samples were taken using probability sampling technique. Research data is processed using narrative statistics and multiple linear regression analysis through the help of Statistical Products and Provider Solutions (SPSS) software. as a result of the research conducted shows that partially permanent asset administration has no effect on the quality of the Palembang city government's financial statements, the government's internal control system has a partial effect on the quality of the Palembang city government's financial statements, the competence of human resources has no partial effect on the quality of the Palembang city government's financial statements. Permanent Assets Administration does not have a positive impact on the Quality of Financial Statements, the Government's Inner Control System has a positive impact on the Quality of Financial Statements, Competence of Human Resources has no positive effect on the Quality of Financial Statements.Tujuan dari penelitian ini menganalisis dampak penatausahaan asset teap, sistem pengendalian internal pemerintah, dan  kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada kota Palembang. Penelitian ini memakai data utama menggunakan kuisioner yg disebarkan melalui 51 OPD kota Palembang. Jumlah sampel yg diambil di penelitian ini sebesar 102 responden. Sampel diambil menggukan teknik probability sampling. information penelitian diolah memakai statistik naratif serta analisis regresi linear berganda melalui bantuan perangkat lunak Statistical Produk and provider solutions (SPSS). akibat penelitian yang dilakukan menunjukan bahwa secara parsial Penatausahaan Aset permanen tidak berpengaruh terhadap Kualitas Laporan Keuangan pemkot Palembang, Sistem Pengendalian internal Pemerintah berpengaruh parsial terhadap Kualitas Laporan Keuangan pemkot Palembang, Kompetensi sumber Daya manusia tidak berpengaruh parsial terhadap Kualitas Laporan Keuangan pemkot Palembang. Penatausahaan Aset permanen tidak terdapat dampak positif terhadap Kualitas Laporan Keuangan, Sistem Pengendalian inner Pemerintah ada dampak positif terhadap Kualitas Laporan Keuangan, Kompetensi asal Daya manusia tidak ada pengaruh positif terhadap Kualitas Laporan Keuangan. Kunci: Penatausahaan Aset tetap, Pengendalian intern, Sumber Daya Manusia, Kualitas Laporan Keuangan