The Impact of Internal Control, HR Competence, and Organizational Commitment on Financial Report Quality Regional Government Organization, with IT Utilization as a Moderator (Study on Regional Government Organizations in Southern Sumatera)

Public demand for transparency in government financial reporting has increased significantly. However, Indonesia continues to face challenges in ensuring financial report quality, as highlighted by frequent audit findings. This study examines the impact of internal control systems, human resource competence, and organizational commitment on financial report quality, with information technology utilization as a moderating variable. The research was conducted on regional government agencies in Southern Sumatera, with data collected through questionnaires distributed to financial officers. The study employs Moderated Regression Analysis (MRA) to test hypotheses. The findings indicate that internal control systems, human resource competence, and organizational commitment positively influence financial report quality. However, the moderating effect of IT utilization varies—while it strengthens the influence of organizational commitment, it weakens the impact of internal control and has no significant effect on human resource competence. These results suggest that technological implementation in public financial management must be accompanied by strong oversight and adequate training to optimize its benefits. The study contributes to the literature on public sector financial management and provides practical recommendations for regional governments to improve financial reporting through enhanced controls, capacity building, and technology integration