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This study seeks to assess the impact of human resource proficiency and the application of information technology on the quality of financial reports produced by local governments, with the internal control system serving as a moderating variable. This study utilizes a quantitative methodology. The study sample included 106 Regency/City OPDs (Regional Apparatus Organizations) in Riau Province, with three respondents from each OPD. The overall sample comprises 318 respondents. The sample and responses include the agency head, the head of the finance sub-division, and the spending treasurer. The analytical method employed is SEM-PLS utilizing Smart PLS 4.0 software to address the hypotheses. The study revealed that both Resources for People proficiency and the application of information technology significantly influenced the quality of financial reporting in local government. Moreover, the control system variable may influence the correlation among human resource competency, information technology utilization, and the quality of financial reporting.

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The Role of the Internal Control System in Improving the Quality of Financial Reports of Regency/City Governments in Riau Province

  • 章节

  • 发表日期：

    2026年

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  • Annie Mustika Putri,
  • Rama Gita Suci,
  • Dwi Fionasari

摘要

This study seeks to assess the impact of human resource proficiency and the application of information technology on the quality of financial reports produced by local governments, with the internal control system serving as a moderating variable. This study utilizes a quantitative methodology. The study sample included 106 Regency/City OPDs (Regional Apparatus Organizations) in Riau Province, with three respondents from each OPD. The overall sample comprises 318 respondents. The sample and responses include the agency head, the head of the finance sub-division, and the spending treasurer. The analytical method employed is SEM-PLS utilizing Smart PLS 4.0 software to address the hypotheses. The study revealed that both Resources for People proficiency and the application of information technology significantly influenced the quality of financial reporting in local government. Moreover, the control system variable may influence the correlation among human resource competency, information technology utilization, and the quality of financial reporting.