Pengaruh Gaya Kepemimpinan Dan Pemanfaatan Teknologi Informasi Pada Kualitas Laporan Keuangan Desa Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi

This study aims to test and determine the influence of leadership style and use of information technology on the quality of village financial reports with human resource competency as a moderating variable. The type of research used is associative quantitative research. The type of data used is primary data obtained directly from village officials in the village government of East Adonara and Ile Boleng Districts. The sampling technique in this research used census sampling. This research used a population of 40 villages and 120 respondents. Hypothesis testing used the PLS (Partial Least Square) analysis tool via SmartPLS 4.0 software. The results of this research show that (1) leadership style has a positive effect on the quality of village financial reports (2) the use of information technology has a negative effect on the quality of village financial reports (3) human resource competency does not moderate leadership style on the quality of village financial reports (4) competence Human resources do not moderate the use of information technology on the quality of village financial reports.