<![CDATA[This study examines the impact of human resource competence on the quality of financial statements within the Supreme Court and its subordinate units, with government accounting standards and internal control over financial reporting acting as mediating variables. The study uses an explanatory design and employs a quantitative approach. Data were collected from 285 respondents across various judicial institutions, and Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 was used to analyze it. The findings show that human resource competence positively influences the application of government accounting standards and internal control, both of which significantly enhance the quality of financial reporting. Furthermore, both mediating variables strengthen the relationship between human resource competence and financial statement quality. These results emphasize the critical role of human resource competence in improving accounting practices and internal controls to achieve higher financial reporting quality.]]>
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