Human Resources Competence and Quality of Financial Statements (Study on PT. XYZ in Surabaya)

Abstract

This research aims to analyze the competence of human resources and the quality of financial statements in a service company, namely PT. XYZ in Surabaya. This study uses a descriptive qualitative method with data collection techniques in the form of in-depth interviews, observations, and documentation. The results of the study show that human resource competence is supported by three main aspects: knowledge and education, technical skills, and ethical behavior. The majority of staff have a background in economics and accounting education, and demonstrate adequate financial reporting skills through in-house training and work experience. In addition, the financial statements prepared have met the qualitative characteristics of good financial statements, namely relevant, reliable, comparable, and understandable. The reporting process is carried out in accordance with applicable accounting standards and strengthened by a layered verification system to maintain data accuracy.