The Effect of Human Resources Competencevalue of Education Financial Reporting Information High in Palembang City

The purpose of this study is to determine the competence of human resources that affect an employee's financial reporting to be part of the management process must have three competencies, namely technical competence, human relations competence and conceptual competence. So that the financial statements have a very important meaning because it is a form of accountability in carrying out its activities during a performance-based budget year. The submitted financial statements are required to be timely, complete / complete, valid, and accountable which are prepared based on accounting principles. The unit of analysis in this study is the financial institution of universities in Palembang-Indonesia. The results show that the competence of human resources that affect an employee's financial reporting affects the value of financial reporting significantly. Furthermore, it was found that financial reporting could change because of the human resource survey survey at universities in Palembang