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The increasing demand for good governance has encouraged the government to implement public accountability. One form of accountability in governance is to realize the accountability and transparency of government financial management, through the submission of accountability reports in the form of financial statements. The Navy Headquarters Work Unit is also tasked with preparing accountable and transparent financial reports. Empirical facts show that there are still several problems in realizing the quality of the financial statements (LK) of the Headquarters Satker, especially those caused by the competence of human resources (HR). This study aims to determine the effect of Human Resources competence on the quality of the Headquarters Satker financial statements. The population in this study were personnel serving in the Navy Finance Service (Diskual). The research method used is quantitative with a survey design. The results of this study found that: 1) Human Resource Competence has a positive and significant effect on the quality of Financial Statements. The limitations of this study are put forward as a reference for further research to produce better research. Some of these limitations are the uneven diversity/variation of age, length of service and work experience of respondents (across generations) and data collection carried out at a certain time, so that variations in perception are uneven and cannot be seen continuously.
Prasetyo et al. (Sat,) studied this question.