International Journal of New Technology and Research (IJNTR) ISSN:2454-4116, Volume-4, Issue-8, August 2018 Pages 01-04 1 www.ijntr.org Abstract—This study aims to examine and analyze the influence of human resources, information technology, and work experience on the quality of financial reports with internal control as an intervening variable. The population in this study were all non-medical employees using purposive sampling technique in the determination of sampling consisting of civil servants and non-PNS employees in the financial section Data sourch is primary data and secondary data. Data testing method is (1) Validity test, (2) reliability test. Data analysis method is Partial Least Square (PLS). The results show that there are seven hypotheses obtained, including: (1) Human Resources affects the Quality of Financial Report, (2) Information Technology affects the Quality of Financial Report, (3) Work Experience affects the Quality of Financial Report, (4) Internal Control affects the Quality of Financial Report, (5) Human Resources effect to Internal Control .Internal Control, (6) Information Technology affects Internal Control, (7) Work Experience effect on Internal Control. Index Terms—Human Resources, Informasi Technology, Work Experience, Financial Report, Internal Control. I. INTRODUCTION Health as one of the element of general wel-being must be realized through health endeavorsin a comprehensive, integrated and sustainable set of health development supported by a national health system. This is in line with the mandate of Article 28 H paragraph (1) of the 1945 Constitution of the Republic of Indonesia which affirms that everyone is entitled to health services. Hospitals as one of the health service facilities are part of the health resources that are needed in supporting the implementation of health efforts (Renja (First Revision) Regional public hospital (RPH) Dr. Haryoto Lumajang District 2018). The existing health support hospitals in Lumajang District have 5 hospitals, but only two hospitals have implemented BLU. First, Regional Public Hospital dr. Haryoto and the second Hospital Bhayangkara. RPH dr. Haryoto is one of the tools in the Government of Lumajang Regency which is the supporting element of government administration in the field of health service by applying BLUD Financial Management Pattern (PPK-BLUD). RPH Labitsta Untsa Afnany, Department of Accounting, Faculty of Economics and Business, Jember University, Jember City, Indonesia Muhammad Migdad, Department of Accounting, Faculty of Economics and Business, Jember University, Jember City, Indonesia Agung Budi Sulistiyo, Department of Accounting, Faculty of Economics and Business, Jember University, Jember City, Indonesia dr. Haryato has been designated as Public Service Agency (BLUD) by decision of the Regent Lumajang No. 188.45/308 /427.12/2009 on Stipulation of Status Pattern management Finance Public Service Board (PPK-BLUD) and Bhayangkara Hospital which has become BLU since July 9, 2014 based on the Decree of the Minister of Finance No. 206/KMK.05/2014. In accordance with the Regulation of BLUD has been set in SAP 13 based on Law Number 1 Year 2004 regarding State Treasury, in order to improve service to the community, the work unit can be set into units work that implements the Service Agency's financial management pattern General (BLU). The purpose of this Standard Statement is to organize the presentation BLU financial statements in order to improve comparability financial statements either to budget, inter-period, or between BLU/BLUD The quality of BLU/BLUD's financial report from the hospital is determined by the internal control owned by the relevant agencies. Internal control weak institution, then there may be errors, inaccuracies or fraud are enormous and will pose a huge risk anyway (Agoes, 2017: 164). Thus, the quality of the financial statements becomes invalid or incompetent. The function of Human Resources (HR) in preparing and managing a Human Resources plays a very important role in achieving the competitiveness of institutions. High quality human resource support has a positive correlation with the achievement of added value and the level of quality of decisions taken by the agency (Bayangkara, IBK, (2014:59). The existence of human resources becomes very important because all authority and responsibility relate to the existence of human resources. The capacity of human resources that must be available is influenced by two important things, namely quality and quantity. In addition to already have adequate human resources, existing agency or companies bound to be problems that can not be ascertained despite already planned well. Before the assessment, firsh determine the right employee needs, in terms of both quantity and quality desired. An experienced or experienced employee, will facilitate the agency to carry out activities and functions in accordance with its authority. One's ability factor is not enough to be seen only in terms of education and training, but can also be viewed in terms of work experience someone salama work on a particular organization or institution. Another factor that can determine the level of quality of financial reports BLU/BLUDs hospital in Lumajang is with The Influence Human Resources, Information Technology, and Work Experience on the Quality of Financial Report with Internal Control as an Intervening Variable at Hospital Blud/Blu Lumajang Labitsta Untsa Afnany, Muhammad Miqdad, Agung Budi Sulistiyo