This study aims to prove the effect of understanding accounting, accounting information systems, information technology, and internal control on the quality of financial reports. The sample used in this study was SKPD located in Cilacap Regency in 2021. The sampling technique used was non-random sampling and 10 samples were obtained that met the criteria. The analysis technique used is multiple linear regression analysis. Based on the results of the study, it can be concluded that the understanding of accounting, information technology, and internal control does not affect the quality of financial reports, while the accounting information system has a positive effect on the quality of financial reports.