PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KOTA PAREPARE

Hamka. 2022. The Effect of Accounting Understanding, Utilization of Information Technology, and Human Resources Competence on the Quality of Regional Financial Reports in the City of Parepare, supervised by Sylvia and Syafruddin Kitta.
This study aims to analyze (1) whether the understanding of accounting,the use of information technology, and the competence of human resources partially and simultaneously affect the quality of the regional financial statements
of the City of Parepare (2) the most dominant variables affect the quality of the regional financial statements of the City of Parepare.
The research approach used is quantitative research. The population in this study were all Regional Government Work Units (SKPD) in Parepare City, South Sulawesi Province as many as 287 people, with a total sample of 74 people who were PPK (Financial Administration Officers) employees and report makers. The data analysis technique was carried out by multiple linear regression analysis with hypothesis testing through t test and F test.
The results of this study indicate that (1) understanding of accounting has a positive and significant effect on the quality of regional financial reports in the City of Parepare (2) The use of information technology has a positive and significant effect on the quality of regional financial reports in the City of Parepare (3) Competence of HR has a positive and significant effect on the
quality Regional financial reports of Parepare City (4) Understanding of accounting, utilization of information technology and HR competence simultaneously have a positive and significant effect on the quality of regional
financial reports in Parepare City (5) Utilization of information technology is the most dominant variable affecting the quality of regional financial reports in
Parepare City.