This study aims to examine the effect of human resources competency, utilization of information technology, and the application of Government Accounting Standards on the quality of local government financial report. As for the background of this research is the high expectation of the people at this time about governance that is accountable and transparent in the financial reporting. The subjects in this study were the SKPD employees of Sleman Regency in the finance/accounting department. This study uses primary data with the survey method. In this study a sample of 89 respondents were selected using the sampling technique in the form of purposive sampling. The analytical tool used is IBM SPSS 16.0 software. Based on the results of data analysis shows that the human resources competency, utilization of information technology, and the application of Government Accounting Standards gives positive affect to the quality of local government financial report.