<![CDATA[This study aims to examine the influence of human resource competence, regulatory compliance, and internal control systems on financial reporting quality and their impact on decision-making in vertical hospitals under the Ministry of Health of the Republic of Indonesia. A quantitative approach with a causal research design was employed, using primary data collected through questionnaires distributed to 37 financial reporting staff selected through a saturated sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that regulatory compliance has a significant positive effect on financial reporting quality, while human resource competence and internal control systems do not show a significant influence. Furthermore, financial reporting quality has a strong positive and significant effect on decision-making. These findings suggest that adherence to accounting standards and regulatory frameworks plays a more dominant role in ensuring high-quality financial reporting compared to individual competence and procedural control mechanisms. Additionally, high-quality financial reports enhance the effectiveness and accuracy of managerial decision-making by providing reliable and relevant information. This study contributes to the literature on public sector financial governance by highlighting the importance of compliance and system-based financial reporting mechanisms. Practically, the findings provide insights for policymakers and hospital management to strengthen regulatory compliance and optimize financial information systems. However, the study is limited by its small sample size and focus on a specific sector. Future research is recommended to expand the scope and incorporate additional variables.]]>
