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Financial Budgeting, Financial Governance, and Conflict of Interest: A Critical Challenge to Good Financial Reporting

: This study aims to analyse the quality of finance report as an act of finance responsibility from North Sumatera Province to the public, using budget planning, finance administration, and conflict of interest as independent variables. Data that are being used are premier data. The data are then analysed using warpPLS software, with 106 respondents consisting of the head of working unit, finance and accounting staff, treasurer of expenditure, and treasurer of income. Data testing is conducted using validity convergent test, average variance extracted, composite reliability, cronbach’s alpha, and R-Squared test. This study’s result shows that budget planning, finance administration, and conflict of interest positively and significantly affect finance report quality. It can be concluded that budget planning and finance administrationare accountability of government finance management, by keeping interest free of conflict, in order to maintain the objectivity of finance report.