Financial Reporting Quality in Papua: Human Resource Competence, GICS, Information Technology, and Organizational Commitment

Abstract

The quality of government financial reporting is essential for ensuring transparency, accountability, and effective management of public resources. This study examines the influence of human resource competence, the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/GICS), and information technology utilization on the financial report quality of the Papua Provincial Government, with organizational commitment acting as a moderating variable. Motivated by fluctuating Supreme Audit Agency opinions amid Special Autonomy fund management challenges, this quantitative study surveyed 120 respondents from 40 Regional Apparatus Organizations. PLS-SEM analysis shows that human resource competence, GICS effectiveness, and technology utilization significantly improve financial reporting quality, with technology having the strongest influence. Organizational commitment also significantly strengthens the positive impact of these technical variables. This research contributes to public sector accounting literature by highlighting the critical role of behavioral factors in mediating technical systems. These findings provide evidence-based input for the Papua Provincial Government to evaluate human resource management policies and strengthen internal controls to improve regional accountability.