The Effect of Competence of Human Resources, The Utilization of Information Technology and the Optimization of Asset Management on Quality of Financial Reporting by Moderated the Effectiveness of Internal Control

This study aims to test and analyze influences competence of human resources, utilization of information technology and optimization of asset management on the quality of financial reporting by moderating the effectiveness of internal controls. This study uses a survey method with data collection techniques using a questionnaire. The research data were analyzed using Moderated Regression Analysis (MRA). This study provides results that (1) human resource competencies have a significant effect on the quality of financial reporting, (2) the use of information technology has a significant effect on the quality of financial reporting, (3) optimization of asset management has a significant effect on the quality of financial reporting, (4) effectiveness internal control moderates the influence of human resource competencies on the quality of financial reporting; (5) the effectiveness of internal controls cannot moderate the effect of information technology utilization on financial report quality; (6) the effectiveness of internal controls moderates the effect of information technology on the quality of financial reporting. The implications of this study are that through this research it is expected that local governments can improve the quality of financial reporting. This is important because financial reporting is the basis for The Audit Board of Indonesia in giving opinions.