This study is to investigate the effect of human resource competence on the quality of accounting information systems and their impact on the quality of financial reports in State-Owned Enterprises in Indonesia. The data were analyzed using the Structural Equation Model (SEM)-LISREL method. The results of the study indicate that the competence of human resources has a positive effect on the quality of accounting information systems. Higher competence in human resources will increase the quality of the accounting information system. Likewise, when the quality of the accounting information system increases, the quality of financial reports will also get better. The competence of human resources has a positive influence on improving the quality of financial reports. Overall, the influence of human resource competence plays an important role in improving the quality of financial reports either directly or indirectly through the quality of accounting information systems as an intervening variable.