This study aims to determine the factors that influence the quality of the financial statements of the regional government of Sampang District. In this study, there are three independent variables consisting of the Internal Control System (X1), Utilization of Accounting Information Systems (X2) and Human Resource Competence (X3), while the dependent variable is the Quality of the Financial Statements of the Regional Government of Sampang District (Y). The sample in this study were employees of the finance and accounting department at the Regional Work Unit Service (SKPD) in Sampang District. Data collection technique is by distributing questionnaires and measured using a Likert scale. The data analysis method in this study used multiple linear regression using SPSS. The results of the study show that simultaneously the variables of the Internal Control System, Utilization of Accounting Information Systems and Human Resource Competence have a significant effect on the Quality of the Financial Reports of the Regional Government of Sampang District. While partially the Internal Control System and Accounting Information System Utilization variables have a significant positive effect on the Quality of the Financial Statements of the Regional Government of Sampang District, while the Human Resource Competency variable has no effect on the Quality of the Financial Statements of the Regional Government of Sampang District.