This study conducted to test the factors that influence reliability and timeliness of financial report of SKPD in the Regency of Bantul. The variables that will be tested are the human resources capacity, the utilization of information technology, the internal control of accounting and the regional financial control. The method used in this research is linear regression with the assist of SPSS statistical software. The result shows that the human resources capacity, the internal control of accounting, and the regional financial control have positive and significant influence on the reliability of SKPD financial report. While, the utilization of information technology, and the regional financial control have positive and significant influence on the timeliness of SKPD financial report.