SUMMARY
This study ains to determine the effect of human resources and internal control system on the quality of regional financial reports in Nagekeo Regency. The research was conducted at the Regional Financial and Asset Management Office of Nagekeo Regency with the accounting section as the sample. Data collection was carried out by distributing questionnaires to all employees in the accounting sector with a total of 34 people and all questionnaires could be accepted back for processing. The analysis in this study used multiple linear regression analysis. After the data was collected, the data were analyzed using SPSS 16.0 for windows. The results showed that partially the Human Resources in the field of accounting had a positive affect on the quality of local government financial reports and the internal control system had a positive effect on the quality of local government financial reports. In addition, the Human Resources and Internal Control System together are able to influence the Quality of Regional Financial Reports in Nagekeo Regeny.