PENGARUH SISTEM INFORMASI AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA BALAI PEMASYARAKATAN KELAS IIA KOTA KUPANG

This study examines the effects of accounting information systems, human resource competence, and internal control on financial reporting quality at the Class IIA Correctional Center in Kupang. A quantitative descriptive-associative approach was applied to 42 employees involved in financial administration and reporting. Data were collected through questionnaires, interviews, observations, and documentation and analyzed using multiple linear regression in SPSS. Accounting information systems (t = 2.575; p = 0.014), human resource competence (t = 2.335; p = 0.025), and internal control (t = 2.483; p = 0.018) were each positively and significantly associated with financial reporting quality. The joint model was significant (F = 32.064; p < 0.001), with R² = 0.717. These findings underscore the importance of combining reliable accounting systems, capable personnel, and effective controls to improve public-sector financial reporting. The single-institution design limits generalization.