This study aims to examine the effect of human resource competency, government accounting standards, government internal control system, and information technology utilization on the quality of financial reports at the Technical Implementation Units (UPT) in the Field of Health Quarantine under the Ministry of Health. This study employed a quantitative approach using a survey method with census sampling of all financial management employees across 51 Health Quarantine UPTs, and data were analyzed using multiple linear regression. The results indicate that human resource competency, government accounting standards, and the government internal control system each have a significant positive effect on financial report quality, whereas information technology utilization does not have a significant effect and shows a negative direction, indicating a technology paradox arising from the incomplete integration of the financial information system. Simultaneously, all four variables together have a significant effect on the quality of financial reports at the Health Quarantine UPTs under the Ministry of Health