This study aims to determine the effect of budget execution performance, asset management performance on the quality of financial statements, moderated by financial statement disclosure. A research population is a work unit at the Ministry of Public Works in the Province of DKI Jakarta. Data were collected using the purposive sampling method. Based on these criteria, as many as 50 work units were selected as samples in this study. Method of data analysis using Structural Equation Model (SEM) Partial Least Square (PLS) with Smart PLS software Version 3. The test results show that the performance of budget execution does not affect the quality of financial statements, asset management performance has a significant effect on the quality of financial statements, disclosure of financial statements does not moderate the effect of budget execution performance and asset management performance on quality financial statements.