THE EFFECT OF HUMAN RESOURCES COMPETENCY, THE UTILIZATION OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL GOVERNMENT (Empirical Study On SKPD Padang Panjang and Solok).

Abstract

This study aims to examine empirically the effect of the human resources competency, utilization of information technology and internal control system on the quality of financial statements at the Regional Government on SKPD of Padang Panjang and Solok. The sample in this study was a total of 55 SKPD. Sampling using purposive sampling method with certain criteria. Data collection techniques used survey method, by distributing questionnaires to each respondent. The data were analyzed with multiple regression method. The results showed that the human resources competency and internal control systems give  impact add it positive and significant to the quality of financial statements at the Regional Government. While the utilization of information technology not effect to the quality of financial statements at the Regional Government.

Keywords: Human Resources Competency, Information Technology Utilization, Internal Control System, Quality of Government Financial Statement.