The results of this study prove that the implementatition of accrual-based goverment accounting standards, the use of information technology has a significant positive effect on the quality of financial statements while the understanding of accounting and the role of internal audit does not affect the quality of financial statements. The method of data analysis was done by PLS SEM with the help of the Smart PLS program. The sampling technique uses a census method in which the entire study population is used as the research sample. Data collection by distributing 70 questionnaires to financial managers. The population of this study is financial managers who have the duties and responsibilities in financial management that directly or indirectly affect the quality of financial reports in the 9 work units of the Banten Provincial Statistics Agency. The purpose of this study is to analyze the factors that affect the quality of financial statements by moderating organizational commitment at the Central Bureau of Statistics of Banten Province. Public Sector Accounting Return,Risk, Variation Coefficient, Sharia Stock Performance, Conventional Stock Performance SMEs, Owner’s Commitment, Government Support, and Use of Accounting Information System Taxation Taxation, Taxpayer, Tax Amnesty, Goverment Understanding, Training, External pressure, Performance-based budget effectiveness, and Budget absorption good corporate governance, board of commissioners, audit committee, leverage, auditor switching, profitability, company size, audit delay struktur modal, profitabilitas, cash flow shocks tax avoidance, profitability, leverage, capital intensity Audit quality Ceo Overconfidence, Company Performance, Dividend Policy, Stock Return Covid 19, Transparent, Accountable, Participatory, Budget discipline Financial Accounting Fraud pentagon Fraudulent financial statement Implementasi Akuntansi Lingkungan Kinerja Perusahaan Machiavellianism, Social Responsibility, Fairness, Tax Administration, Tax Knowledge, Tax Avoidance, Manufacturing Companies Management Accounting, Pengungkapan Modal Intelektual, Ukuran Komite Audit, Independensi Komite Audit, Jumlah Ahli Keuangan Komite Audit, Jumlah Rapat Komite Audit, Ukuran Dewan Komisaris, Independensi Dewan Komisaris, Jumlah Rapat Dewan Komisaris, Kepemilikan Institusi.
Keywords : Corporate Governance, Financing to deposit ratio, Non Performing Financing, Profitability, Islamic banking performance, Capital Adequacy Ratio.
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