This study aims to analyze the effect of compliance with the application of government accounting standards, the quality of human resources and the use of information technology on the quality of financial statements, the method or type of research used in this study is quantitative research that emphasizes quantitative causality relationships that emphasize causality (Relations cause and effect ). Samples to be used in this study as many as 86 employees, namely the Head of Financial Subdivision and Treasurer / Administration who are directly involved in the preparation of financial statements. The data collection technique that will be used is primary data collection by conducting direct interviews. The primary data comes from the results of data collection in the form of a questionnaire. The results of this hypothesis test show: (1) the influence of compliance with the application of government accounting standards has a positive and significant effect on the quality of financial statements, (2) the quality of human resources does not have a positive and significant effect on the quality of financial statements, (3) the use of information technology has a positive effect and significant to the quality of financial statements.