Edwar Rosady (2019). The Effect of  human resources quality, utilization of information technology, internal control system and organizational commitment to the value of financial reporting information SKPD at the provincial government of South Kalimantan.

Mentor 1: Dr. Sarwani, M. Si, Ak, CA, mentor 2: Novika Rosari, SE, M. Si, Ak, CA

This research aims to test and analyse the variables of human resources quality, utilization of information technology, internal control system and organizational commitment to the variable value of financial reporting information SKPD in the provincial government of South Kalimantan.

This type of research is causality study with quantitative methods. The data sources in this study are primary data and data collection is done by survey method using questionnaires. The analysis Unit in this study is the perception of individual/financial officer in every SKPD in the provincial government of South Kalimantan. Variable measurements use an interval scale with a likert scale. Data analysis techniques use multiple linear regression with absolute difference values.

The results of this study showed that the variable human resources quality, the utilization of information technology, internal control system and the commitment of the Organization has significant effect on the value of the financial reporting information SKPD in the provincial government of South Kalimantan.

Keywords: human resources quality, utilization of information technology, internal control system, organizational commitment, value of financial reporting information