This study aims to examine the effect of applying government accounting standards, management knowledge and availability of infrastructure to the quality of local government financial reports. The data collection technique in this study was purposive sampling and the method used was a survey method by distributing questionnaires at 54 OPD Cilacap Regency for financial department employees at the position of chief financial officer, financial staff and treasurer totaling 115 employees who were respondents. The analytical tool used is the SPSS application with the results of the analysis namely the application of government accounting standards, knowledge management and availability of infrastructure have a positive effect on the quality of local government financial reports.