THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, INTERNAL CONTROL SYSTEMS, INFORMATION TECHNOLOGY UTILIZATION, AND SUCCESSFUL IMPLEMENTATION OF FINANCIAL INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS AT RURAL BANKS (BPR) IN TEGAL CITY

Abstract

This study aims to examine the effect of Human Resources Competence, Internal Control System, Information Technology Utilization, and Successful Implementation of Financial Information Systems on the Quality of Financial Statements at Banks (BPR) Tegal City. This research uses Quantitative, the data used are primary and secondary data. Population size of 8 BPR Banks Tegal City. Sampling this research was done using saturated samples. The analysis technique used is multiple linear regression analysis, t test, f test and the coefficient of determination. The results showed that Human Resources Competence, Internal Control System, and Information Technology Utilization had a positive effect on the Quality of Financial Statements at Banks (BPR) Tegal City. Conversely, the Successful Implementation of Financial Information Systems does not have a positive effect on the Quality of Financial Statements at Banks (BPR) Tegal City.