The Influence of Regional Financial Accounting Understanding, SAP Implementation, Information Technology Utilization and Organizational Commitment on the Quality of Financial Statements with Human Resource Competency as Moderation

This study aimed to analyze understanding of regional financial accounting, the application of Government Accounting Standards (SAP), the utilization of information technology, and organizational commitment influence Local Government Financial Reports (LKPD), with human resource competence serving as a moderating variable. This study employed a quantitative approach, surveying State Civil Apparatus (ASN) personnel across the West Kalimantan Provincial Government. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with WarpPLS software. The results indicate that the utilization of information technology and the understanding of regional financial accounting do not affect the quality of LKPD. Organizational commitment was found to have a positive influence on the quality of local government financial reports. Therefore, this study is expected to serve as a reference for local governments to evaluate and improve the qality of their financial reporting.