Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Pemanfaa…

ABSTRACT This study aims to examine the influence of Human Resources Competence, Internal Control Systems, Utilization of Information Technology, Organizational Commitment and Regional Financial Supervision on the Quality of Regional Government Financial Reports. The population of this study was the Regional Apparatus Organization (OPD) in Bengkalis Regency, which amounted to 35 OPD. The s…