The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

The quality of BMKG's financial reports needs to be improved in the context of bureaucratic reform and efforts to achieve transparency and accountability in government financial reporting. This research aims to analyze the influence of human resource competency, utilization of information technology, and data reconciliation with organizational commitment as a moderating variable on the quality of BMKG's financial reports. Non-probability sampling with purposive sampling was used to select the sample, resulting in 254 respondents participating in this study. The data used were primary and secondary data. The data analysis method employed was Partial Least Squares Structural Equation Modelling (PLS SEM) using the Smart PLS program. The results of this research indicate that human resource competency, utilization of information technology, and data reconciliation have a significant positive effect on the quality of financial reports. Organizational commitment as a moderating variable can strengthen the influence of human resource competency on the quality of financial reports, but it cannot enhance the influence of information technology utilization and data reconciliation on the quality of financial reports. The implication of this research highlights the importance of developing human resource competency and implementing appropriate information technology in the preparation of high-quality financial reports.


The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable
Ni Kadek Muda Wardani 1* , I Putu Gede Diatmika 2 , Desak Nyoman Sri Werastuti 3 1,2,3 Pascasarjana Akuntansi, Universitas Pendidikan Ganesha, Singaraja, Indonesia

INTRODUCTION
Having a clean bureaucracy and the existence of excellent public services are the objectives of bureaucratic reform as stated in the grand design of bureaucratic reform for 2010-2025.To support the implementation of these reforms, the government has implemented the New Public Management (NPM) concept which in the last few decades has positively contributed to public sector accounting reform in

A R T I C L E I N F O
Indonesia, especially in preparing financial reports.LKKP according to PMK 215/PMK.05/2016concerning Amendments to Minister of Finance Regulation Number 213/PMK.05/2013concerning Central Government Financial Accounting and Reporting Systems are financial reports prepared by the Central Government which are consolidated Financial Statements of State Ministries/Institutions (LKKL) and BUN Financial Statements (LK BUN).The more LKKL and LK BUN that obtain opinions from BPK will be a good consideration whether or not the opinion for LKPP as a whole.However, based on the results of the BPK audit of the 2021 financial statements, there are still ministries/agencies that still receive a qualified opinion with exceptions.This indicates the need for appropriate efforts to maintain the WTP opinion on LKPP and improve the quality of government financial reports.
The Meteorology, Climatology, and Geophysics Agency (BMKG) financial reports are part of the Central Government Financial Statements (LKPP).In accordance with the Audit Result Report (LHP) of the BMKG financial statements, there are 4 criteria for the BMKG Financial Statements (LK BMKG) in giving BPK opinion on financial reports to obtain the best opinion.First, whether the BMKG LK is prepared based on the Government Accounting System (SAP).Second, the adequacy of disclosure, whether all transactions are disclosed in the financial statements (adequate disclosures).Third, what is the level of BMKG compliance with laws and regulations in financial governance?Fourth, how strong is the Internal Control System (SPI) at BMKG or not?In 2021 the BMKG consolidated financial reports received an Unqualified Opinion (WTP) from BPK RI, but in the preparation of financial reports for Work Units within the BMKG on a consolidated basis, there are still weaknesses.This is stated in the BPK RI Inspection Report for 2021 and the results of subsequent audits will affect the picture of the 2021 BMKG consolidated LK, including those related to human resource competence, there are overpayments, and the remaining LS Treasurer that has not been paid back to the state treasury as well as the administration and security of assets that have not been orderly.
Based on the results of initial interviews with the Head of the Accounting and Financial Reporting Sub-Division at the Central BMKG who has the main task and function of being a supervisor in the process of preparing financial reports for all work units within the BMKG Environment.Most of the managing officers and drafters of the Work Unit's financial reports in the BMKG Environment have a non-accounting educational background, further conveyed by Dwi Budi Sutrisno as the Main Secretary of BMKG at the opening of the reconciliation of semester II financial reports of 2021 regarding the importance of having competent human resources in their fields and the tools quality tools so that BMKG can improve its performance (bmkg.go.id, 2022) There is a difference in the reconciliation process in the SAKTI application where the rekon ADK upload process to the e-Rekon LK application by the work unit is no longer needed because the process has been replaced with a centralized push of GL and BMN data from the SAKTI database to the Monsakti database.The data push process will be carried out by the system periodically if the reconciliation period has been opened and the work unit has closed the period up to the recon period.Some of the weaknesses in the preparation of the financial statements listed in the 2021 BPK RI Audit Report to BMKG, as well as the above phenomena prove that human resource competence is still weak, the use of information technology for financial management is still being developed, and the process of implementing data reconciliation allegedly affecting the results of government financial reports which are expected to be of good quality and able to be accounted for.
There are 6 (six) steps (components) that need to be considered so that the government's financial reports get Unqualified Opinion (WTP), one of which is human resource competency.The competence is a characteristic of a person which can be seen from the skills, knowledge, and abilities he has in terms of completing the tasks assigned to him.Previous research argues that the first factor affecting the quality of government financial report information is human resource competency (Handayani et al., 2022;Sulastri et al., 2022).The human resource competence is the ability of human resources to carry out the tasks and responsibilities given with adequate education, training, experience, certification, and competency tests (Chatterjee, 2017;Sulastri et al., 2022).Human resources, in this case financial managers, if they do not have competence, they will not be able to complete their work efficiently, effectively and economically (Hasanah & Siregar, 2021;Husna et al., 2022).Along with the complexity of the problems encountered in the preparation of financial reports, the government needs to develop and utilize advances in information technology to improve government financial management, because the use of information technology can shorten the adjustments to the application of financial reporting (Brook, 2013;Luby, 2013).The New Public Management theory states that the government has made continuous improvements, one of which is by increasing the quality of information system technology to support the achievement of improving the quality of financial reports (Purnamasari et al., 2020;Septariani, 2019).
In order to improve the quality of presentation of financial reports within the scope of the State General Treasurer and State Ministries/Institutions, based on Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, each reporting entity and accounting entity is required to implement an internal control system.The internal control includes the process of reconciliation between financial transactions accounted for by the Budget User/Budget User Authority with financial transaction data accounted for by the State General Treasurer.By reconciling financial data during the process of preparing financial reports, it can guarantee the accuracy and accuracy of recording accounting data in preparing financial reports.
To produce quality financial reports according to standards is not something easy, it requires readiness and coordination of all units of accounting entities and reporting units to carry out their respective roles and authorities in preparing financial reports.If organizational commitment has been built, it will support the implementation of the New Public Management, in this case the successful preparation and presentation of financial reports.Previous research explained that organizational commitment is an encouragement from within employees to do something so that they can support the success of the organization in accordance with its goals and prioritize the interests of the organization (Rinaldi et al., 2020;Umasangadji et al., 2019).The existence of organizational commitment will maintain compliance in presenting quality government financial reports in accordance with government accounting standards.This is consistent with the results of similar research, namely organizational commitment to the quality of financial reports indicating that organizational commitment has a significant positive effect on the quality of financial reports (Kuntadi & Puspita, 2023;Prasetyo, 2015).
There is an inconsistency in the results of previous research discussing the quality of financial reports.Previous research stated that human resource competence, utilization of information technology, and data reconciliation partially and simultaneously affect the quality of financial reports (Cahyani, 2023;Wahyuni et al., 2018).Meanwhile, the results of similar study show that partially the competence of human resources and the use of information technology does not affect the quality of local government financial reports (Amaliah & Murtini, 2017;Gasperz, 2019).Based on the results of previous research, states that information technology, internal control, and data reconciliation have a significant effect on the quality of financial reports, while the competence of human resources has no significant effect on the quality of financial reports (Choi et al., 2013;Pizzini et al., 2015).Similar research concluded that organizational commitment has a significant positive effect on the quality of financial reports, while other research states that organizational commitment has no effect on the quality of financial reports (Hernanda, 2020;Kuntadi & Puspita, 2023;Prasetyo, 2015).
The contingency approach can be used as a solution to the inconsistency of previous research results (Dodopo et al., 2017;Hama et al., 2022).The contingency approach provides the view that the relationship between the independent variable and the dependent variable is influenced by conditional variables.In this study, organizational commitment is thought to act as a moderating variable, because in order to realize organizational goals, including the goal of realizing quality financial reports, commitment is needed within the organization.Organizational commitment is a follower, which influences goals and values, as well as interests in the organization, apart from mere instrumentality, in terms of concepts according to three dimensions, namely identification, involvement, and loyalty (Muis et al., 2018;Wu et al., 2015).Organizational commitment is built on the basis of workers' belief in organizational values, workers' willingness to help realize organizational goals and loyalty to remain members of the organization, therefore organizational commitment will create a sense of belonging for workers towards organization (Kuntadi & Puspita, 2023;Prasetyo, 2015).If members of the organization are bound by organizational values, they will be happy at work, so they have responsibility and awareness in running the organization and are motivated to report all activities by carrying out voluntary accountability to the public, including financial accountability through quality financial reports.
Previous research has proven that organizational commitment is a variable that can play a role in moderating the relationship to factors that can affect the quality of government financial reports, as previous research concluded, organizational commitment can moderate the effect of human resource capacity and the implementation of SIKD on the quality of Local Government Financial Reports (LKPD) (Dodopo et al., 2017;Hama et al., 2022).Likewise, similar research concluded that organizational commitment is pure moderating (Pure Moderator) by strengthening the influence of HR competence on the quality of financial reports in the Jayapura District Government (Dewi et al., 2017;Goo et al., 2019).Different results were concluded by previous research who concluded that organizational commitment did not moderate the relationship between information technology sophistication, human resource competence, and internal control systems on the quality of financial reports (Alminanda & Marfuah, 2018;Nainggolan & Tarigan, 2021).
This research aims to evaluate the relationship between human resource competency, information technology utilization, and data reconciliation towards the quality of government financial reports.Additionally, this study aims to explain the role of organizational commitment as a moderating variable in this relationship.The research will identify weaknesses in the preparation of government financial reports, including issues related to human resource competency, information technology utilization, and data reconciliation.Furthermore, recommendations will be provided to the government and relevant institutions to enhance the quality of government financial reports.This research is expected to enhance the understanding of the role of organizational commitment in ensuring compliance in the presentation of high-quality government financial reports and make a significant contribution towards improving transparency and accountability in government financial reporting.

METHODS
This study uses a quantitative approach.Sources of data used in this study are primary data and secondary data.The population in this study were work units in the BMKG environment, totaling 195 work units.The sample selection was carried out using non-probability sampling with a purposive type of sampling, so that the respondents who were sampled in this study were 254 people.The data analysis method in this study uses the Partial Leats Square (PLS) approach using the Smart PLS V.3.0 software.The quality of financial reports are normative measures that need to be realized in the information presented in financial reports.Measurement using the qualitative characteristics of financial reports in PP No. 71 of 2010 namely: (a) relevant; (b) reliable; (c) understandable; and (d) comparable.The independent variables in this study are human resource competence, information technology utilization, and data reconciliation.
Previous research stated that competence is a basic characteristic of a person consisting of knowledge, skills, and attitudes that have a causal relationship with extraordinary work performance or work effectiveness (Martini et al., 2020).The indicators used to measure human resource competence are knowledge of job descriptions, knowledge of accounting process reporting procedures, government accounting technical training, understanding of presentation of financial reports according to the accounting cycle, mastery of systems and procedures, and attitudes in carrying out work.
Utilization of information technology is the optimal use of computers, software/software, and others of the same kind.The use of information technology in this study will be explained using dimensions, namely computers (mainframe, mini, micro), software (software), databases, and networks (internet, intranet), electronic commerce is measured using 5 (five) indicators, namely the accounting process computerized, software according to laws and regulations, compatibility with databases, internet network installation, and internet network utilization.
Data reconciliation is the process of matching financial transaction data processed by several different systems/sub-systems based on the same source document.Data reconciliation in this study will be explained using the dimensions of suitability, accuracy, and timeliness.The indicators used to measure this data are the suitability of internal and external reconciliations, the accuracy of the accounting results of the reconciliation as input in the financial statements, the timing of the reconciliation.
The moderating variable in this study is organizational commitment.Commitment can be interpreted as an attitude of willingness to uphold the vision, mission, and willingness to exert all efforts in carrying out tasks.The indicators used include: Identification of the main duties and functions of each employee, supporting the vision and mission of the organization, loyalty of members to remain in the organization, work in accordance with the main duties and functions, work programs in accordance with the goals and budget of the organization, implementation of work related to supervision, and emotional attachment.

Outer Model
The outer model is an evaluation of the correlation between the construct and its indicators which is carried out by testing the validity and reliability of the indicators forming latent variables by means of Confirmatory Factor Analysis (CFA).

Convergent Validity Test
Convergent validity test is done by looking at the value of the loading factor in each construct.The standard loading factor for convergent validity in this study is the expected value > 0.7 because the higher the loading factor, the higher the factor's role in interpreting the factor matrix (Ghozali & Latan, 2015).Based on data calculations using the PLS algorithm method, the loading factor values for each variable indicator can be seen in Table 1.  1, it can be seen that the indicator items are declared invalid, this can be seen in the loading factor value which is still less than 0.7.Thus, items that are not feasible to measure their latent variables need to be reduced (simplified), namely by removing indicator items that are declared invalid and not including those indicators that have been reduced when the estimation is carried out again.So, after calculating the data using the PLS algorithm again, the loading factor value for each variable indicator can be seen in Table 2.The criteria of AVE are considered to have met convergent validity if the AVE value is greater than 0.50 (Ghozali and Hengky, 2015).So that the construct has met convergent validity.After calculating the data using the PLS algorithm, the R-Square value of the model before the moderating effect was 0.862.

Discriminant Validity Test
This test is carried out to prove whether the indicator in a construct will have the largest loading factor in the construct it forms compared to the loading factor in other constructs.It can be seen in the value of cross-loadings between indicators and constructs in Table 4.  4, it can be concluded that the correlation of each indicator with its construct is higher than the other constructs, so the discriminant validity requirements are met.

Reliability Test
A construct is said to be reliable if the composite reliability value is greater than 0.7 (Hartono and Abdillah, 2015).Can be seen in Table 5.

Inner Model
The inner model is looking at the relationship between latent constructs, by looking at the results of the estimation of the path parameter coefficients and their level of significance (Ghozali & Latan, 2015).The structural model in PLS is evaluated using the R-square for the dependent variable and the path coefficient value for the independent variable which is then assessed for its significance based on the T statistical value of each path and R-square with the organizational commitment variable (Z) as the moderating variable.It can be seen in Figure 1.

R-Square Determination Coefficient Value Test Results
Based on the results of the output of the PLS Algorithm, it can be seen that the R-Square value with a moderating effect is 0.878

Effect Size Test Result
The effect size value (f2) indicates the interaction between the independent variables and the moderating variable in influencing the dependent variable.The calculation of the effect size is as follows

Hypothesis Test Results
The hypothesis is accepted (supported) if the T statistics value is greater than 1.96 with a significance level of 2.5% (one tailed).The results of the Hypothesis test can be seen in the following Table 6.

Effect of HR Competence on the Quality of Financial Report
The test results show that HR competence has a significant positive effect on the quality of financial reports.This can be seen from the value of the path coefficient with a positive sign of 0.251 and a significance value of 0.000 which is smaller than the 0.025 significance level.The results of this study illustrate that the competence of human resources in Work Units within the BMKG has been able to understand all stages of preparing financial reports properly armed with accounting training and experience in understanding Government Accounting policies and systems.
This study also concludes that the dominant indicator in shaping the competence of human resources at work units in the BMKG environment is X1.4 (understanding of government policies and accounting systems).So, if the decision makers at working unit in BMKG want to improve the quality of financial reports, the decision makers should improve HR competence by increasing understanding of government accounting policies and systems through webinars, training, and certification training to support more optimal performance in improving quality of financial reports.The results of this study do not support the previous research results which stated that HR competence has no significant effect on the quality of financial reports (Choi et al., 2013;Pizzini et al., 2015).The results of this study support the results of previous studies which state that HR competence has a positive and significant effect on the quality of financial reports (Gasperz, 2019;Manik & Kusasi, 2019).Discussion is the most important part of the entire contents of scientific articles.The objectives of the discussion are: answering research problems, interpreting findings, integrating findings from research into existing sets of knowledge and composing new theories or modifying existing theories.

Effect of Utilization of TI on the Quality of Financial Report
The test results show that the use of IT has a significant positive effect on the quality of financial reports.This can be seen from the path coefficient value with a positive sign of 0.456 and a significance value of 0.000 which is smaller than the 0.025 significance level.Based on observations of the questionnaires, it was concluded that most of the Work Units in the BMKG had enough laptops/computers available and had been put to good use.This can be seen from the respondent's entry to the question the author submitted.These results indicate that the Work Units in the BMKG can used of information technology such as computers, internet networks and accounting software to identify transaction data, process transaction data, to produce financial reports and information that is useful for stakeholders.
Starting in 2022, the Central Government will simultaneously use centralized accounting software for all ministries/institutional work units, namely the Sistem Akuntansi Keuangan Tingkat Instansi (SAKTI) which easier for employees to prepare financial reports.By using this information technology, the resulting financial information can be more accurate when compared to using a manual process so that financial reports can be presented in a timely and reliable manner.
The results of this study also show that the dominant indicator in shaping the use of information technology in the Work Units in the BMKG is X2.1 (availability of laptops/computers and other sufficient equipment to carry out tasks).This shows that the use of information technology applied to the Working Units in the BMKG has contributed to the implementation on produced of the quality of the financial reports.Work units within the BMKG have used software that complies with laws and regulations so that financial reports can be produced more effectively, efficiently, on time, and accurately.
However, several working units in the BMKG still have problems with the internet network, because the office is located far from the city, so that officers are constrained in inputting financial transaction data to accessing financial reports.Based on this research, if decision makers want to improve the quality of financial reports, they should increase the use of technology through the use of the internet network so that the mandate of PMK Number 270/PMK.05/2014concerning the Implementation of Accrual-based Government Accounting Systems (SAP), which expects an integrated application system in all processes related to APBN management starting from the budgeting, implementation, and reporting processes can be carried out properly.
The results of this study support the previous research results which state that the use of IT has a positive and significant effect on the quality of financial reports (Cahyani, 2023;Kuntadi & Puspita, 2023;Prasetyo, 2015;Wahyuni et al., 2018).However, the results of this study are not in line with the results of similar research which empirically proves that the use of IT does not affect the quality of financial reports (Erin & Adegboye, 2021;Nurcahyono et al., 2021).

Effect of Data Reconcilliation on the Quality of Financial Report
The test results show that data reconciliation has a significant positive effect on the quality of financial reports.This can be seen from the path coefficient value with a positive sign of 0.181 and a significance value of 0.003 which is smaller than the 0.025 significance level.Based on observations of the questionnaires, it was concluded that data reconciliation at the working units in the BMKG had been carried out adequately.Each working units has carried out data reconciliation supported by documents in the form of Minutes of Reconciliation/Berita Acara Rekonsiliasi (BAR) from the KPPN.
The dominant indicators in forming data reconciliation at Work Units in the BMKG Environment are X3.6 (if there are improvements, the GLP module admin will reconcile according to applicable regulations) and X3.4 (internal reconciliation improves the accuracy of financial reports at UAKPA and UAKPB).This means that in order to realize quality financial reports, the authorities in the working units should improve data reconciliation by prioritizing the officer's response if there is improvement and improving the implementation of internal reconciliation between UAKPA and UAKPB.
The results of this study are in line with previous research who concluded that data reconciliation has a significant positive effect on the quality of financial reports (Cahyani, 2023;Choi et al., 2013;Pizzini et al., 2015;Wahyuni et al., 2018).Reconciliation competence has a positive and significant effect on the quality of the Nias Regency Regional Government's financial reports while previous research results show that internal and external reconciliations have a positive and significant effect on the quality of financial reports at BPS (Chairunnisa & Pamungkas, 2020;Masnila et al., 2021).

Organizational Commitment Moderates the Relationship between Human Resource Competence and Quality of Financial Reports
The test results show that organizational commitment can moderate/strengthen the relationship between HR competence and the quality of financial reports.This can be seen from the value of the path coefficient with a positive sign of 0.107 and a significance value of 0.012 which is smaller than the 0.025 significance level.Based on the results of this study, it can be seen that if human resources who are competent in their fields have high organizational commitment, then these human resources will feel bound by existing organizational values, so that what they do always leads to achieving organizational goals.He will work happily and use all his knowledge, experience and understanding of accounting to prepare financial reports, so that the resulting financial reports are of a higher quality.The results of this study support the results of previous research showing that organizational commitment can moderate the relationship between HR capacity and the quality of financial reports (Dodopo et al., 2017;Hama et al., 2022;Kuntadi & Puspita, 2023;Prasetyo, 2015).However, it is different from the results of similar research which state that organizational commitment cannot moderate the relationship between HR competence and the quality of financial reports (Alminanda & Marfuah, 2018;Nainggolan & Tarigan, 2021).

Organizational Commitment Moderates the Relationship between IT Utilization and the Quality of Financial Reports
The test results show that organizational commitment cannot moderate the relationship between the use of information technology and the quality of financial reports.This can be seen from the value of the path coefficient with a negative sign of 0.023, but the significance value of 0.399 is greater than the 0.025 significance level.This shows that organizational commitment cannot be used as a moderating variable on the relationship between the use of information technology and the quality of financial reports.
Conceptually, if an individual is highly committed to organizational goals, then this will be able to influence his actions and performance, so using information technology to produce quality financial reports.Organizational commitment cannot strengthen the effect of the use of information technology on the quality of financial reports because the use of information technology is an obligation and a necessity in managing state finances, as explained in the elucidation of Government Regulation Number 56 of 2005 concerning Financial Information Systems, it is stated that to follow up on the implementation of the process development is in line with the principles of good governance, the central and regional governments are obliged to develop and utilize advances in information technology to increase the ability to manage finances, and distribute financial information to public services.So, whether there is organizational commitment or not, financial managers at the Working Units in the BMKG Environment are required to use information technology in financial management so that the resulting financial reports are of high quality.
Another thing that causes organizational commitment cannot strengthen the effect of using information technology on the quality of financial reports is that the subject of organizational commitment is human, while the use of information technology is an information system that can be improved by developing information systems, so that no matter how good organizational commitment, will not be able to improve the performance of the use of information technology without any improvement and development of the information technology system used.
The results of this study support the previous research results which stated that organizational commitment cannot moderate the relationship between the use of information technology and the quality of financial reports (Kuntadi & Puspita, 2023;Prasetyo, 2015).However, the results of this study are not in line with the results of similar research which state that organizational commitment can moderate the relationship between the use of information technology and the quality of financial reports (Dodopo et al., 2017;Hama et al., 2022;Nirwana & Haliah, 2018).

Organizational Commitment Moderates the Relationship between Data Reconciliation and Financial Report Quality
The test results show that organizational commitment cannot moderate the relationship between data reconciliation and the quality of financial reports.It can be seen from the value of the path coefficient with a negative sign of 0.141, but the significance value of 0.073 is greater than the significance level of 0.025.This shows that organizational commitment cannot be used as a moderating variable on the relationship between data reconciliation and the quality of financial reports.
Conceptually, if the preparers of financial statements have high organizational commitment, they will have a sense of responsibility and awareness to carry out reconciliation so that they can minimize the occurrence of discrepancies in the records that have an impact on the validity and accuracy of the data presented in the financial statements.
Organizational commitment cannot strengthen the effect of data reconciliation on the quality of financial statements because data reconciliation is an obligation that must be carried out as one of the stages in producing government financial reports.As explained in Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, to increase the reliability of financial reports and performance, each reporting and accounting entity is required to carry out reconciliations to ensure the accuracy and accuracy of accounting data recording.Another factor affecting organizational commitment that cannot moderate the relationship between data reconciliation and the quality of financial reports is the avoidance of the working units against administrative sanctions in the form of delaying the Surat Perintah Pencairan Dana (SP2D) atas Surat perintah Membayar Uang Persediaan/Tambahan Uang Persediaan (SPM UP/TUP) dan Surat Perintah Membayar Langsung (SPM LS) to the treasurer as stipulated in PMK 210/PMK.05/2013concerning Reconciliation Guidelines in the Context of Preparing Financial Reports for the Scope of the State General Treasurer and State Ministries/Institutions. So, whether there is organizational commitment or not, data reconciliation must still exist and be effective to ensure the accuracy of the data produced in financial reports

CONCLUSION
Based on the results of the analysis and discussion it can be concluded as follows: 1) HR competence has a significant positive effect on the quality of financial reports in Working Units within the BMKG.These results are in accordance with the hypothesis proposed that's the competence of human resources has a significant positive effect on the quality of financial reports; 2) Utilization of IT has a significant positive effect on the quality of financial reports.These results are in accordance with the proposed hypothesis that's the use of information technology has a significant positive effect on the quality of financial reports; 3) Data reconciliation has a significant positive effect on the quality of financial reports.These results are in accordance with the hypothesis proposed, that's data reconciliation has a significant positive effect on the quality of financial reports; 4) Organizational commitment can strengthen/moderate the relationship between human resource competence and the quality of financial reports.These results are in accordance with the proposed hypothesis, that's organizational commitment can strengthen the relationship between human resource competence and the quality of financial reports; 5) Organizational commitment cannot moderate the relationship between the use of information technology on the quality of financial reports.These results are not in accordance with the proposed hypothesis, that's organizational commitment can strengthen the relationship between the use of information technology and the quality of financial reports; 6) Organizational commitment cannot moderate the relationship between data reconciliation on the quality of financial reports.These results are not in accordance with the proposed hypothesis, that's organizational commitment can strengthen the relationship between data reconciliation and the quality of financial reports.

Figure 1 .
Figure 1.Value of Path Coefficient and R-Square with Moderation Effects

Table 1 .
Loading Factor Value Before Reduction

Table 2 .
Loading Factor Value After ReductionIn addition to the loading factor value, to fulfill convergent validity it is necessary to know the Average Variance Extracted (AVE) value.Based on the AVE values presented in Table3obtained from the following PLS Algorithm output: Ni Kadek Muda Wardani / The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable

Table 4 .
Cross Loading Value

Table 5 .
Composite Reliability Value

Table 6 .
Hypothesis Test Results So that according to Presidential Regulation Number 7 of 2016 and PMK Number 211/PMK.05/2019PNS, members of the TNI, or members of the Indonesian National Police are appointed as Commitment Making Officers, SPM Signing Officials, Receiving Treasurers, Spending Treasurers, or Spending Treasurers Helpers must have a Competency Certificate