This research aims to investigate the effect of human resource competence, internal control system, information technology, and understanding of accrual-based accounting on the quality of financial statements at OPD in Bantul regency. The test variables are human resource competence, internal control system, information technology, and understanding of accrual-based accounting. The population of this research is OPD in Bantul regency. The samples of this research are 30 OPD in Bantul regency with 98 respondents in total. The respondents are employees involved in accounting function/financial administration. The data were collected through questionnaire and analyzed using multiple linear regression. The data were then tested by using IBM SPSS 20.0 software. Based on the analysis, it is revealed that the internal control system has a significant positive effect on the quality of financial statements. Meanwhile, the human resource competence, information technology, and understanding of accrual-based accounting have no significant positive effect on the quality of financial statements.