THE EFFECT OF COMPETENCE OF HUMAN RESOURCES AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORT WITH INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT AS MODERATION VARIABLE

The aim of this research to examine the direct effect of competence of human resources and the use of information technology on the quality of financial report and examine the effect of internal control system and organizational commitment in moderating the competence of human resources and the use of information technology on the quality of financial report. This research used a quantitative approach conducted in the Regional Government of TanaToraja Regency. The research objects were the apparatures of financial management at TanaToraja Regency. The data were obtained using survey method and the instrument used was questionnaire. The sample consisted of 133 respondents using purposive sampling technique. The data were analyzed using moderated regression analysis processed using statistical package for the social sciences (SPSS v.22). The results of the research indicate that the competence of human resources and the use of information technology affect the quality of financial report . It also indicate that internal control system and organizational commitment can moderate the effect of competence of human resources and the use of information technology on the quality of financial report.