ABSTRACT
This study aims to analyze the factors that affect the quality of financial statements in the Garut District Health Office. Factors analyzed were human resource competencies and the application of regional financial accounting systems. This research uses the verification method. Sampling was done through purposive sampling of as many as 25 people. The results showed that the quality of financial statements was significantly influenced by human resource competencies and the application of regional financial accounting systems. Human resource competency is measured by knowledge, individual abilities, and work attitudes, while the application of the regional financial accounting system is measured by recording, summarizing, and reporting.
