<![CDATA[This research aims to explore the role of human resource competence in enhancing the quality of financial reports. The research method involves a literature review by collecting secondary data from 16 relevant articles through a search on Google Scholar. The research findings indicate that the improvement of human resource competence positively contributes to the quality of financial reports. Out of the 16 accumulated articles, two research methods were employed: quantitative and literature review. Among the 16 articles, 13 factors influencing the quality of government financial reports in Indonesia were identified, including human resource competence, SAP implementation, utilization of information technology, internal control, intellectual ability, organizational commitment, human resource quality, human resource skills, personal characteristics, human resource capacity, motivation, internal auditor role, and transparency. Abstrak Penelitian ini bertujuan untuk mengeksplorasi peran kompetensi SDM dalam meningkatkan kualitas laporan keuangan. Metode penelitian ini melibatkan tinjauan pustaka dengan menghimpun data sekunder dari 16 artikel terkait melalui pencarian di Google Scholar. Temuan penelitian menunjukkan bahwa peningkatan kompetensi SDM berkontribusi positif terhadap kualitas laporan keuangan. Dari 16 artikel yang diakumulasi, dua metode penelitian digunakan, yaitu kuantitatif dan tinjauan literatur. Dari 16 artikel, terdapat 13 faktor yang diidentifikasi memengaruhi kualitas laporan keuangan pemerintah di Indonesia, yaitu: kompetensi SDM, penerapan SAP, pemanfaatan teknologi informasi, pengendalian intern, kemampuan intelektual, komitmen organisasi, kualitas SDM, keterampilan SDM, karakteristik pribadi, kapasitas SDM, motivasi, peran auditor internal, dan transparansi.]]>
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