This study aims to analyze the influences of human resources competence, the application of accounting system, and internal control system together to the quality of local financial statements at SKPK Bener Meriah either jointly or partially. This research is a hypothesis testing research by using primary data source obtained by respondent through questionnaire instrument. This study is a census study because all members of the population were made respondents. Objects used in this study amounted to 45 SKPK in Bener Meriah Regency, but only 44 SKPK course that can be used as research objects because the Office Archives and Library respondents are not in place. Thus the sample of this study is 125 respondents from 44 SKPK in Bener Meriah Regency. The results showed that: 1). Competence of human resources, application of regional financial accounting system, and internal control system together affect the quality of local financial statements in Bener Meriah Regency; 2). Competence of human resources affect the quality of local financial statements in Bener Meriah Regency; 3). The application of regional financial accounting system has an effect on the quality of regional financial statement in Bener Meriah Regency; 4). Internal control system influences the quality of local financial statements in Bener Meriah Regency.