This study investigates the influence of Accounting Information Systems (AIS), Information Technology (IT), and Human Resource Competence (HR) on the quality
of Regional Government Financial Reports (LKPD) in Central Sulawesi Province, Indonesia. Driven by the increasing demand for transparent and accountable financial
management, government institutions are continuously pressured to enhance their financial reporting practices. This research specifically examines the financial reports
generated by the Financial and Asset Management Agency (BPKAD) in Central
Sulawesi, a region undergoing significant development where robust financial
governance is paramount. Employing a quantitative approach and guided by
Attribution Theory, this study collected data from 40 respondents through a
distributed questionnaire and analysed the input using SPSS 29. The findings reveal
that AIS, IT, and HR competencies have a significant positive impact on the quality
of LKPD. An effective AIS improves accuracy and transparency in financial reporting, leading stakeholders to attribute higher report quality to sound systemic
processes. Similarly, advanced IT facilitates faster data processing and reduces errors,
fostering attributions that report reliability stems from efficient technological
infrastructure. Moreover, enhanced HR competencies empower employees to manage
financial reports more effectively, prompting attributions of report quality to the internal capabilities and diligence of personnel. This study contributes to the limited
research on public sector financial management practices, offering valuable insights for policymakers and stakeholders. By fostering an understanding of how these factors contribute to positive attributions regarding financial report quality, this research seeks to promote better financial management practices and strengthen public trust within regional governments.