The Influence of the Role of Internal Auditors and Human Resource Competence on the Quality of Financial Reports in the Regional Government of Rejang Lebong Regency

Abstract

The purpose of this study was to determine the influence of the role of internal auditors and human resource competencies on the quality of financial statements in the Regional Government of Rejang Lebong Regency. The data analysis technique used is by quantitative alignment. Data collection is carried out by distributing questionnaires and questionnaire results are received back for processing. The data is analyzed using the SPSS program.  Based on the results of questionnaire data processing using Based on the results of questionnaire data processing using classic assumption test, the multiple linear regression analysis and test the hypothesis consisting of coefficient of determination, test F and test t.The results of this study show that partial human resource competence has a significant effect on the quality of financial statements and the role of internal auditors has no significant effect on the quality of financial statements. From Statistical testing shows the influence of human resource competence and the role of internal auditors on the quality of financial reports in the Rejang Lebong Regency Government.