Ikhwan, Dina (2025) Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Intern, Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Opd Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports of Regional Apparatus Organizations in Pelalawan Regency. This research is a quantitative research. The collection of research data was carried out by distributing questionnaires to 82 employees in 41 Regional Apparatus Organizations of Pelalawan Regency. The results of the study show that both partially and simultaneously, the accounting information system, internal control system and human resource competence have a significant effect on the quality of financial statements of the Pelalawan Regency Regional Apparatus Organization. Therefore, it is important to improve aspects of the accounting information system, internal control system and human resource competence for the Pelalawan Regency Regional Apparatus Organization in order to maintain the quality of financial reports in the Pelalawan Regency government.

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