The Influence of Human Resource Competence, Information Technology Utilization, and Internal Control Systems on the Quality of Financial Statements in the Government of Ende Regency
DOI:
https://doi.org/10.5281/zenodo.21896157Keywords:
Financial Statement Quality, Human Resource Competence, Information Technology Utilization, Internal Control System, Local GovernmentAbstract
This study examines the effects of human resource competence, information technology utilization, and the government internal control system on financial statement quality in the Government of Ende Regency, Indonesia. A quantitative explanatory design was employed using primary data collected through questionnaires from 100 financial management personnel selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS 26. The results indicate that human resource competence and information technology utilization have positive and statistically significant relationships with financial statement quality, whereas the internal control system does not show a statistically significant relationship. Information technology utilization has the strongest standardized association among the predictors (β = 0.865; p < 0.001), followed by human resource competence (β = 0.125; p = 0.003), while the internal control system is positive but insignificant (β = 0.060; p = 0.137). The regression model is statistically significant (F = 194.800; p < 0.001) and explains 85.9% of the variation in financial statement quality (R² = 0.859). These findings highlight the importance of strengthening human resource competence and optimizing information technology while ensuring the effective implementation of internal controls in local government financial management.
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