This study aims to determine whether there are significant competence and Accounting System Institution (SAI) to the quality of financial reporting responsibilities on the Kanwil Kementerian Agama Provinsi Riau. Data obtained through census method by distributing questionnaires to the work unit in the Religious Affairs Ministry Riau Province. number of respondents were sent a questionnaire in this study amounted to 66 people. Questionnaire developed and can be obtained further numbered 66. This study uses multiple linear regression. The results showed that competence does not affect the quality of financial reporting responsibilities, while the accounting system institution (SAI) affects the quality of financial reporting responsibilities.