Abstract: This study aims to examine factors influencing of human resources, utilization of information technology, internal control system and supervision on the financial reporting timeliness of Goverment Working Unit in in Bener Meriah District. This research is a hypothesis testing research that using primary data source obtained by respondents through questionnaire instrument. It is a census study because all members of the population were selected as respondents. The study employs 90 persons as the respondents (45 SKPKs x 2 persons for each SKPK). The results indicated that human resources, utilization of information technology, internal control, and supervision have a simultenous effect on the timeliness of financial reporting of the agency in the district. Tested partially, each variable of human resources, utilization of information technology, internal control, and supervision has a partial effect on the timeliness of financial reporting at the district working unit agency.