This study aims to analyze the effect of competence and internal control systems on the quality of Local Government Finance Report (LKPD) with spirituality as a moderating variable. The population of study was 22 Regional Organization (OPD) in Takalar Regency. This study uses survey data collection techniques using a questionnaire with a sample of 44 respondents. The analysis technique used to analyze the data is Moderated Regression Analysis (MRA). The results showed that (1) Competence has a significant positive effect on the quality of LKPD; (2) Internal control system has a significant positive effect on the quality of LKPD; (3) spirituality can moderate the effect of competence on the quality of LKPD; (4) spirituality can moderate the influence of internal control system on the quality of LKPD. These findings suggest that spirituality can moderate the effect of competence and internal control systems on the quality of LKPD. Therefore, the government should consider these factors to improving the quality of LKPD.

Keywords : Competence, Internal Control System, Spirituality, Quality of Local Government Financial Statement.