The purpose of this study is to find empirical evidence regarding the quality of regional financial reporting, which can be seen from the influence of the fixed assets inventory, internal control system, competence of human resources and utilization of information technology. This topic was chosen because every year BPK always gives an opinion in the form of an opinion on the financial statements of the local government. This study uses primary data. The data in this study were obtained from 40 OPD in South Bengkulu Regency, through the method of distributing questionnaires. The data collection method used purposive sampling with a sample of employees or staff who were specifically technically in charge of asset and financial management issues. The respondents of this study were 80 people, namely as many as 2 questionnaires in each of the South Bengkulu Regency Regional Organization. Based on the results of testing the hypothesis, the results show that the variables that influence the quality of regional financial reports are the competence of human resources and the utilization of information technology, while the variable inventory of fixed assets belonging to the region and internal control systems does not affect the quality of financial statements.