This study aims to empirically prove the positive influence of human resource
competence, the positive influence of information technology utilization, and
the positive influence of internal control systems on the quality of financial
reports. The sample used in this study was the SKPD in Cilacap Regency in
2022. The sampling technique used was non-random sampling and a sample of
103 respondents was obtained. The analysis technique used was multiple linear
regression analysis. Based on the results of the study, it can be concluded that
human resources, information technology and internal control have a positive
effect on the quality of financial reports.