<![CDATA[The purpose of this study was to determine and analyze the factors that affecting the quality of financial statements in the Government of Simalungun District. The independent variables in this study are the implementation of government accounting standards (SAP), human resource competencies (HR), understanding of the local financial information system (SIKD), and the role of internal auditors, the dependent variable is the quality of local government financial reports with the moderating variables is the government?s internal control system (Government Internal Control System). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Simalungun, North Sumatra, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 30 regional device organizations, each consisting of 3 respondents with total 90 respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has a significant positive effect on the quality of the Simalungun District Government's financial statements, HR competencies have a significant positive effect on the quality of the Simalungun District Government's financial statements, the understanding of SIKD has a significant positive effect on the quality of the Simalungun District Government's financial statements, the role of the internal auditor has a significant positive effect on the quality of the Simalungun District Government's financial statements. While government internal control system cannot moderate each of the effects of SAP implementation, HR competencies and the role of internal auditors on the quality of the Simalungun District Government's financial statements.]]>
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