The Influence of Leadership Style, Human Resource Competence, and Internal Control on the Quality of Accounting Information Systems and Financial Reports

State financial management has always been in the spotlight due to increasing cases of corruption in the public sector and government organizations. This is why public organizations in Indonesia must provide quality accounting information to produce quality financial reports. Problems with inadequate accounting and reporting information systems, as well as accounting and reporting information systems that have not been supported by competent human resources, are challenges for ministries/institutions and are considered weaknesses in the internal control system. This research aims to analyze the influence of leadership style, human resource competence, and internal control on the quality of accounting information systems and their impact on financial statements. The method used was quantitative research with a population of heads of administration and financial operators under the Ministry of Environment and Forestry. Data collection was conducted using a questionnaire that was responded to by 157 employees. The results of the research show that leadership style has no effect on the quality of accounting information systems and the quality of financial statements; human resource competence has a significant positive effect on the quality of accounting information systems and the quality of financial statements; and the quality of accounting information systems has a significant positive effect on the quality of financial statements, while internal control has a significant positive effect on the quality of accounting information systems but not on the quality of financial statements.