TECHNICAL GUIDANCE QUALITY, ORGANIZATIONAL COMMITMENT, DIGITAL MINDSET IN ENHANCING REPORTING

Abstract

This study aims to examine the effect of technical guidance quality on reporting quality, with organizational commitment as a mediating variable and digital mindset as a moderating variable in government agencies within Aceh Province, Indonesia. The research involved a sample of 190 employees. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was employed to test the proposed relationships. The results show that technical guidance quality has a positive and significant effect on both organizational commitment and reporting quality. Furthermore, organizational commitment positively influences reporting quality and mediates the relationship between technical guidance quality and reporting quality. In addition, digital mindset strengthens the effect of technical guidance quality on reporting quality, highlighting the importance of digital readiness in enhancing government reporting practices. These findings emphasize that high-quality technical guidance, strong organizational commitment, and the development of a digital mindset are critical to achieving accurate, transparent, and accountable government reporting.