Management Commitment to Strengthen The Quality Improvement of Regional Financial Report

The purpose of this research was to test the role of management commitment in improving financial report quality. This research was quantitative-qualitative study used primary data sourced from the questionnaire on 47 samples. Data analysis used multiple linear regression. The results showed that the implementation of internal control systems had significant positive effect on the quality of financial statements, while the implementation of accounting standards had no effect on the quality of financial statements and management commitments were not strengthening the implementation of internal control systems and the implementation of accounting standards on the quality of financial statements of government sector.