This study ains to obtain evidence in the from of the effect of internal control system and human resources competency for quality of financial statemens with toward government accounting standart as an intervening variable at local government organization of Barito Utara regency. This study local government organization of Barito Utara regency which all of them were used as research samples. The data bof this study is the primary data. Data was collected by using study survey techniques, where the researcher distributed questionnaires to each respondent. Hypothesis testing using multiple regression analysis and the data analysis with the path analysis using SPSS software. The result of this study indicate than internal control system and human resources competency positively affect of the quality of financial statemens through toward government accounting standart as an intervening variable.