This study examines the effect of budget oversight, organizational commitment, and quality of human resources both jointly and separately on the quality of Aceh Muhammadiyah University's financial reports moderated by the internal control system. The population in this study were all Unmuha employees, totalling 193 employees. The sample in this study only used the budget team owned by the University of Muhammadiyah Aceh, which consisted of 54 employees, so the Simple Random Sampling technique was more precise. The data source in this study uses primary data, namely the acquisition of questionnaires from respondents. At the same time, documentation techniques do the research data collection technique. The analytical method used is Partial Least Square (PLS). The joint research results show that budgetary oversight does not affect the quality of financial reports. However, organizational commitment and the quality of human resources have proven to have a positive and significant effect on the quality of the financial reports of Aceh Muhammadiyah University. Furthermore, the internal control system can moderate the influence of budget oversight, organizational commitment, and the quality of human resources on the quality of Aceh Muhammadiyah University's financial reports.