This study aims to determine the effect of Asset Management, Implementation of Internal Control over Financial Reporting (ICoFR), and Organizational Commitment on quality of financial reporting. This research is a quantitative study with 42 Samples of Work Units of the Ministry of Marine Affairs and Fishery's Head Office, which covers: a) Work Units with their main activities are Ministry of Marine Affairs and Fisheries priority activities, community assistance, or supporting priority activities and community assistance and b) having relatively large budget allocations and financial transactions. Years used as a basis for data collection are 2016 and 2017. This study uses primary data obtained from 70 respondents of the Ministry of Marine Affairs and Fisheries. Smart PLS is used as an analysis tool in this research. The analysis shows that Asset Management has a positive and significant effect over the quality of financial reporting. The implementation of Internal Control over Financial Reporting (ICoFR) has a positive and significant effect on the quality of financial reporting. Organizational Commitment does not significantly influence the quality of financial reporting.