This study aims to examine the effect of apparatus competence on the quality of regional reports by using information technology as an intervening variable in the Donggala Regency Government. This research is a survey research, using quantitative research methods and primary data. The population in this study were all regional apparatus organizations in Donggala Regency. The respondents were the leaders of the sample. By using purposive sampling, the sample was 44 respondents. The results indicate that the competence of the apparatus has a significant effect on the quality of financial reports through the use of information technology and the apparatus competence has a partial effect on the quality of financial reports.
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