This study aims to determine the effect of perceptions of HR
competencies, Utilization of Information Technology, and Internal Control
Systems on the quality of financial reports in the Cilacap district government used
in this study were 106 respondents using the purposive method samples sampling.
The. The data collection technique used was by distributing questionnaires at 54
OPD of Cilacap Regency to the finance department employees at the position of
chief financial officer, financial staff and treasurer who were respondents. The
results of this study indicate that the perception of HR competencies and the use
of information technology have a positive and significant effect on the quality of
regional financial reports. While the internal control system has negative effect on
the quality of regional financial reports