The research examines the effect of local government financial reports
quality. The factors studied were the effects of human resources competency,
implementation of regional financial accounting system, and information
technology utilization. Data collection was done by using saturated sampling
(census). The method of data collection used is survey with questionnaires
distributed in 27 SKPD in Purbalingga. The respondents in this study is the head
and financial staff, total 102 respondents. Statistical method used is multiple
linear regression analysis. The results showed that the human resources
competency has positive effect on local government financial reports quality,
while the implementation of regional financial accounting system and the
utilization of information technology has no positive effect on the local
government financial reports quality.