Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Komitmen Organisasi Terhadap Keandalan Laporan Keuangan Pemerintah Daerah (Survei pada OPD Provinsi Sulawesi Tengah)

This research was conducted to determine the influence of human resource competence, the use of information technology and organizational commitment, on the reliability of financial statements. The data used in this study are primary data and secondary data. Secondary data were obtained through questionnaires, interviews, and observations at OPD Central Sulawesi Province. The analytical method used to test the hypothesis in this study is a multiple linear regression method using the F test and t test to test the simultaneous influence and test the partial influence. The results of data processing with multiple linear regression analysis show that human resource competence, information technology utilization and organizational commitment have a significant effect on the reliability of financial statements both simultaneously and partially. Suggestions to the Central Sulawesi Provincial government are expected to pay more attention and strive for concrete steps in maximizing the use of information technology and improving the competence of human resources to produce reliable financial reports. The government is also expected to increase the organizational commitment of each employee so that they are more motivated in carrying out their wor