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This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.

This research was conducted with the aim of analyzing the consequences of implementing IFRS and audit quality on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. The research method used is a quantitative approach with logistic regression. The research results show that separately, the implementation of IFRS and audit quality have a significant influence on the quality of financial reports in technology sector companies listed on the IDX during the 2019-2022 period. Therefore, from the results of this research, it is recommended that companies focus on implementing standards such as IFRS 15 (Revenue from Contracts with Customers) or IFRS 9 (Financial Instruments) can provide more detailed insight into the practical impact of adopting these standards.

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.