The Effect of the Quality of Human Resources, Financial Management Accountability, and Accounting Information Systems on the Quality of Financial Reports in the Simeuleu District

ABSTRACT: The paper aimed to analyze whether the quality of accountability of financial management accountability and accounting information systems significantly impacts the quality of financial statements of education programs in high schools in Simeulue Regency. Our data collection with the help of a questionnaire to the school principal then our data analyzes using IBM SPSS 23 statistics. A series of analyses of this study shows an increase in the quality of human resources accountability of financial governance, and the ease of accounting information systems significantly impact the quality of the financial statements High School Education in Simeulue Regency. Thus, partial statistical tests can be concluded that Ha1, Ha2, and Ha3 are entirely accepted.