This research aimed to examine and analyze the effect of internal control, human resources competency, and use of information technology on quality of financial statement, both directly and indirectly through organizational commitment.Research data obtained through a questionnaire of 40 directors or financial managers as the person in charge of the result of financial statements. The result showed that (1) internal control had a positive and significant effect on the quality of financial statements both directly and indirectly through organizational commitment; (2) human resources competence has a negative but not significant effect on the quality of financial statements, both directly and indirectly through organizational commitment; (3) the use of information technology has a positive and significant effect on the quality of financial statements directly, however if it mediated by organizational commitment the result show not significant effect.

Keywords : Internal Control, Human Resources Competency, Use of Information Technology, Organizational Commitment, Quality of Financial Statements.