The purpose of this research is to get empirical evidence about the influence of human resources competency and accounting information system utilization with effectiveness of internal control system as intervening variable on the quality of Local Goverment Organization (OPD) financial statement of East Java Province. This research is a quantitative study that uses primary data based on questionnaires distributed to each OPD in East Java Provincial Government. Data were analyzed based on multiple regression and path analysys using SPSS 15.0. The results of this research shows that the effectiveness of internal control system mediates the influances of human resources competency and accounting information system utilization on the quality of financial statement. This research are expected to be used to improve the quality of financial statements prepared by the OPD on local governments.