This study is intended examine government accounting standards, good governance,intern control systems and human resource competencies toward of the quality of local government financial reports in the work units of regional/ regional organizations of semarang. This research is located in an agency/office in the district of semarang, taing 24 samples. The hypothesis testing toolin this study uses multiple regression test, and the result of this study indicate that the government accounting standards, good governance and competence of human resource have a positive effect on the quality of local govermentfinancial reports.While the internal control system has a negative effect on local government financial statements