Effect of Use of Information Technology and Internal Control on the Quality of Financial Reports for Village-owned Business Enterprises with Human Capital as a Moderating Variable

Purpose: Human capital as a moderating variable that influences the use of information technology and internal control on the quality of financial reports is the aim of this study Design/Methodology/Approach:  Quantitative approach is used in this research. The research was conducted in Lamongan, precisely in the Ngimbang District, Indonesia. All Village-Owned Enterprises in the Ngimbang Lamongan District constitute the population in this study, in this study the sampling technique using the sampling technique, this study chose the parties involved in sampling such as the chairperson and treasurer as respondents and the number of respondents who reported responses were 38 respondents Findings: The test results in this study prove that internal control, use of technology and human capital had an effect on human capital which was used as a moderating variable in this study indicating that human capital was able to strengthen the quality of financial reports on village-owned enterprises which are influenced by information technology and internal controls Implications/Originality/Value: An important practical implication of this research is that the managers of village-owned enterprises must improve their thoughts, ideas and strategies in managing human resources towards quality human resources as an effort to improve the performance of village-owned enterprises