This study aims to examine the influence of variables understanding Government Accounting Standard, Internal control, and Utilization of Accounting Information System on the quality of local government’s financial Report. The data collection technique used in this research is purposive sampling and method used is survey method by distributing questionaires in 27 SKPDs Banyumas Regency on financial officer’s position of head of finance and treasurer which total amounted to 54 employees who become respondents. Data analysis technique used are validity, realiabillty, descriptive statistic, classic assumption, multiple regression analysis, and hypothesis test. The result of analysis shows that the variable of understanding Standar Akuntansi Pemerintah (SAP), Internal control, and utilization of Accounting Information System (AIS have a positive effect to quality Local Government Financial’s Report.