Main Article Content
This study examines whether the human resource competency in the process of preparing the financial statements affect the quality of financial statements and if so, whether the effect is mediated by an internal reconciliation process and external reconciliation process. Using a sample of 44 financial managers in Statistics of Nusa Tenggara Barat Province, the study found that the human resource competencies positively related to the quality of financial statements. Further analysis arising from the introduction of the internal reconciliation process and external reconciliation process as a mediating variable revealed that the association is significantly mediated by internal reconciliation process. Overall, these findings offer empirical evidence of the importance of internal and external reconciliation process on the relationship between the human resource competency and quality of financial statements.