The purpose of this study is to test and prove empirically the Effect of Competence of Human Resources, Utilization of Accounting Information Technology and Management of Regional Finance Against the Quality of Regional Financial Statements. The population in this study is the Regional Work Unit (SKPD) in Purbalingga Regency. The sampling method uses purposive sampling. The analysis uses multiple linear regression. The questionnaire used in this study was 84 out of 84 questionnaires. The results of this study indicate that human resource competency does not positive effect, the use of accounting information technology has a positive effect and management of regional finance has a positive effect on the quality of regional financial statements.