This study aims to examine the effect of the size of the SKPD in Purbalingga Regency, the Effect of the Implementation of the Financial Accounting System, Internal Control, and Hwilan Resource Competence on the Quality of Financial Statements. written statements or questions that are asked of respondents, namely the financial manager at the SKPD Purbalingga Regency. The sample in the study
was using data from the SKPD of Purbalingga Regency which had 27 SKPDs in the Purbalingga district in 2019. The sample selection in this study was carried out by purposive sampling method and obtained SKPD in the Purbalingga Regency
Government Environment. The data analysis technique used is multiple linear regression analysis with the SPSS 21 test tool. The results of this study indicate that the Effect of the Application of Financial Accounting Systems, Internal
Control, and Competence of Human Resources on the Quality of Financial Statements. Case Study SKPD PurbalinggaRegency 2019. Financial statements.