This study aims to determine the influence of human resource competence on the quality of government financial statements by preventing fraud as an intervening variable. The approach in this study is quantitative with expost facto method. The data in this study is primary data through questionnaires. Data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study show that (1) Human resource competencies have a positive but insignificant effect on the quality of government financial statements. (2) Human resource competence has a positive and significant effect on the quality of government financial statements. (3) Fraud Prevention has a positive and significant effect on the quality of government financial statements. (4) Competence of human resources through fraud prevention has a positive but insignificant effect on the quality of government financial statements.

Keywords : HR Competency, Fraud Prevention, Financial Report Quality