Abstract
This study aims to analyze the influence of organizational commitment and regional financial accounting system on the timeliness of financial reporting with the internal control system as a moderating variable. The data collection of this study used a questionnaire distributed on 33 OPD in the West Lombok Regency Government. The population of the study were accounting staff and a sample of 99 respondents, namely PPK, expenditure treasurer and accounting staff at 33 OPD in the West Lombok Regency Government. The statistical method used is Moderated Regression Analysis (MRA). The result of hypothesis testing are organizational commitment and regional financial accounting system have a positive effect on the timeliness of financial reporting. The internal control system weakness the influence of organizational commitment on timeliness. Internal control system strengthens the influence of the regional financial accounting system on timeliness.