This study aims to examine the effect of human resource capacity, utilization of information technology, accounting internal control and financial supervision on the quality of local government financial reporting empirical study at sleman regency. The variables tested are the human resources quality, the utilization of information technology , the accounting internal control and financial supervision as independent variables and the information value of financial reporting as dependent variable. The method used in this study was linear regression model using SPSS statistical software. The result of this study shows that human resources quality , accounting internal control and financial supervision on the equality has significant positive impact information on the quality of local government financial reporting. And utilization of information technology has significant negative impact information on the quality of local government financial reporting.