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The competence of accounting and reporting Department is very influential for the quality of financial statements. The quality depends on the ability of a person or individual or a system to carry out functions or authorities for the effective and efficient objective completion. Competence must be seen as the ability to achieve performance to produce outputs and outcomes, i.e. relevant, reliable, comparable, and understandable financial statements. The quality of financial statements prepared by Central Sulawesi Religious High Court is influenced by a number of factors related to the perception of competence by accrual-based accounting and reporting department. Therefore, this study deeply analyzes the effect of competence perception of accrual-based accounting and reporting department on the quality of financial statements and the effect of accrual-based accounting and reporting on the quality of financial statements prepared by Palu Religious High Court. The respondents of this study are 76 financial department employees, who are expected to be able to answer questions relating to the perception of quality on accrual-based accounting and reporting. The data was analyzed using multiple regression in SPSS for Windows. Descriptive statistics were also used to describe the research data. The descriptive analysis found that the Central Sulawesi Religious High Court consists of 19 work units, the perception of which regarding competence of accounting and accrual-based reporting departments was assessed. Based on the regression analysis, this study finds that the perception of competence of Accounting Department partially affect the quality of financial statements prepared by Palu Religious High Court.

Quality Perception of Financial Statements Institution of High Judgement Court in Central Sulawesi