Pembimbing : Hendri
Abstrak
This research discusses human resources, internal control, accounting systems as moderated variables on the quality of financial bureau reports. This research is a quantitative study using descriptive. The population in this study is the land transportation finance bureau, sea transportation finance bureau, air transportation finance bureau in the transportation department. There are also samples in this study are the chief of accounting, senior staff, junior staff, totaling 120 respondents

The data used in this study are primary data collected through a direct questionnaire survey. The questionnaires were given to the respondent by asking for permission and making an appointment in advance. The analytical method used in this research is the Multiple Regression Analysis. That is commonly used to test the effects of two independent variables or more to the dependent variable with intervals or ratio scale in linear measurement. This study was conducted by visiting the office directly in the financial bureau and equipment general secretariat located in Central Jakarta.

Keyword: Human Resource, Internal Control, Accounting Information System, Quality of Financial Statement