Determinants of Financial Reports Quality in Regional Government of Jayapura City

Abstract

This research aims to determine the influence of human resource competence, internal control systems, and’’ the use of information technology on the quality of financial reports’’ on local government. This type of research is quantitative research with primary data and data collection techniques using questionnaires. The research was conducted at the Jayapura City Regional Apparatus Organization with a total of 98 respondents. Data analysis used in this research uses the Structural Equation Model (SEM) approach with the Partial Least Square method using’’ WrapPLS 8.0 Software. The research results show that the variables of human resource competence and internal control systems have a positive and significant effect on the quality of financial reports, while the variable use of information technology does not affect the quality of financial reports. This implies that individuals possessing expertise in the field of finance, acquired through formal education, training, and other forms of skill development, will be capable of enhancing their effectiveness in generating high-quality financial reports. Similarly, the implementation of a robust internal control system, such as the strategic allocation of staff based on their respective abilities or competencies, can effectively contribute to the generation of accurate and reliable financial.