PENGARUH TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN KOMPETENSI PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN PADA DINAS TENAGA KERJA PROVINSI SULAWESI BARAT

Elliana. 2023. The Influence of Information Technology, Internal Control, and
Employee Competence on the Quality of Financial Statements at the West Sulawesi
Provincial Manpower Office, supervised by Rustam DM and Abdullah.
This study aims to determine the influence of information technology, internal
control, and employee competence on the quality of financial statements.
This study used a quantitative method with a sample of 56 civil servants,
namely civil servants. This research was conducted at the West Sulawesi Province
Labor Office
The results of this study prove that (1) Partially, employee competence
variables affect the quality of financial reports, while information technology and
internal control do not affect the quality of financial statements. (2) Simultaneously the
variables of information technology, internal control, and employee competency affect
the quality of financial statements at the West Sulawesi Provincial Labor Office.