This study aims to examine the effect of understanding government accounting standards, the application of regional financial accounting systems, and the use of information technology on the quality of financial reports with human resource competence as a moderating service in Purbalingga District. The population in this study is the Head of Finance and financial staff at the offices in Purbalingga Regency. The sampling method uses total sampling. The cookies used in this study were 87 respondents. The data collected is primary data which is first tested for its validity and reliability. The data analysis method used is moderated regression analysis that meets the classical assumption testing requirements. Understanding government accounting standards, the application of regional financial accounting systems does not have a positive effect on the quality of financial statements, while the variable utilization of information technology has a negative effect on the quality of financial reports, HR competencies do not moderate the relationship between understanding government accounting standards on the quality of financial reports, HR competencies do not moderate relations between the application of SAKD to the quality of financial statements and HR competencies moderate the relationship between the use of Information Technology to the quality of financial statements.