The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK)

This study aims to examine the effect of human resource competence, use information technology, internal control systems and application government accounting standards on quality financial reporting in South Aceh Government SKPK. The population this were 55 SKPK Regency. entire is sample called census sample. Primary data sources are obtained from questionnaires distributed 110 respondents. Respondents Expenditure Treasurer Financial Administration Officer at analytical method used multiple linear regression analysis. results indicate that competence resources, utilization control, SAP implementation together affect reporting. Furthermore, partial show HR affects reporting, technology