The purpose of this study was to analyze the effect of human resource competence, the use of information technology and the application of the regional financial accounting system on the quality of the financial statements of the Banyumas district government. The sampling technique used purposive sampling method with a sample of 72 respondents with several criteria determined, namely in the financial sector including the head of the finance department, treasurer, and financial staff. Research analysis using Structural Equation Modeling (SEM) approach Partial Least Square (PLS). The results showed that the competence of human resources has a positive and significant effect on the quality of financial reports, the use of information technology does not have a positive and significant effect on the quality of financial reports, the application of the regional financial accounting system has a positive and significant effect on the quality of financial reports.