EFFECT OF COMPETENCE OF FINANCIAL MANAGEMENT OFFICIALS, LOCAL FINANCIAL REGULATION AND SUPERVISION OF THE QUALITY OF FINANCIAL STATEMENTS WITHIN THE GOVERNMENT SKPD SIMEULUE By: Kuasa Student Number: 1309200070056 Supervisor: 1. Dr. Nadirsyah, S.E., M.Si, Ak., CA. 2. Dr. Syukriy Abdullah, S.E., M.Si, Ak. ABSTRACT This study aimed to examine the effect of the competence of financial management officer, regulation and supervision of the quality of financial statements SKPD in Simeulue district government. The research method is a census, where research using all elements of the population into research data. The study population numbered 38 SKPD in Simeulue district government. While respondents to the Head SKPD as the official budget users. The analytical method used is multiple linear regression analysis through the data processing program SPSS. The result show that: compentancy, regulation and supervision local finance government quality have effected positively on local finance government quality in partially and simultaneously. Key word: Compentancy, Regulation, supervision, Local Finance Government Quality