The research aims to examine the effect of understanding of government
accounting standards, internal control systems, and the use of accounting
information systems on the quality of Banyumas local government financial
statements in 2018. The population in the research unit is the Banyumas District
Regional Office with a sample of financial section heads and treasurers the work
of the regional apparatus of Banyumas Regency with purposive sampling
sampling method. The analytical tool used is the application of SPSS with the
results of analysis, namely the internal control system has a positive effect on the
quality of local government financial reports, understanding government
accounting standards does not affect the quality of local government financial
reports and the use of accounting information systems does not affect the quality
of local government financial reports.