This study aims to determine respondents' perceptions of the quality of human resources, the application of financial accounting systems, utilization of information technology, and internal control systems affect the quality of local government financial reports. There are still many cities and districts in Indonesia that get opinions other than unqualified (WTP) from the financial audit board (BPK), or because of demands from users of financial statements for quality local government financial reports, and the researchers' interest in re-testing any factors that affect the quality of financial statements have made researchers motivated to conduct research on the quality of local government financial reports. Data collection in this study used a questionnaire distributed to respondents who worked at SKPD in Purworejo district. The questionnaires distributed to SKPD employees amounted to 126 questionnaires. However, only 96 questionnaires can be processed. The analysis used in this study is multiple regression analysis. Based on testing, the results of the hypothesis obtained state that the internal control system has an effect on the quality of local government financial reports. Whereas, the quality of human resources, the application of regional financial accounting systems and the use of information technology do not affect the quality of local government financial reports.