The Influence Human Resources, Information Technology, and Work Experience on the Quality of Financial Report with Internal Control as an Intervening Variable at Hospital Blud/Blu Lumajang

Labitsta Untsa Afnany, Muhammad Miqdad, Agung Budi Sulistiyo

This study aims to examine and analyze the influence of human resources, information technology, and work experience on the quality of financial reports with internal control as an intervening variable. The population in this study were all non-medical employees using purposive sampling technique in the determination of sampling consisting of civil servants and non-PNS employees in the financial section Data sourch is primary data and secondary data. Data testing method is (1) Validity test, (2) reliability test. Data analysis method is Partial Least Square (PLS). The results show that there are seven hypotheses obtained, including: (1) Human Resources affects the Quality of Financial Report, (2) Information Technology affects the Quality of Financial Report, (3) Work Experience affects the Quality of Financial Report, (4) Internal Control affects the Quality of Financial Report, (5) Human Resources effect to Internal Control .Internal Control, (6) Information Technology affects Internal Control, (7) Work Experience effect on Internal Control.