This study aims to analyze the factors that influence the quality of local government financial reports in Klaten Regency. The subjects in this study were SKPD employees in Klaten District who worked in the field of finance / accounting / administration with certain criterias. In this study a sample of 35 respondents were selected using the purposive sampling method, namely the technique of taking samples in a non-random population and paying attention to the strata in the population so that the sample is more representative. Data processing is done using the IBM Statistics SPSS 15. Based on the analysis that has been carried out the results show that the Understanding of Government Accounting Standards has a positive influence on the quality of the SKPD financial statements in Klaten Regency. While the variable is the Application of Accounting Information Systems, Human Resource Competence, the Internal Control System has no influence on the quality of the Klaten SKPD financial report.