One form of accountability in government administration is to realize transparency and accountability in government financial management, through the submission of accountability reports in the form of financial statements. As an integral part of the Navy, the Navy Headquarters Work Unit is also tasked with preparing accountable and transparent financial reports. However, empirical facts show that there are still several problems in realizing the quality of the financial statements (LK) of the Headquarters Satker, especially those caused by internal control, competence of human resources (HR) and utilization of information technology (IT). This study aims to determine the effect of internal control and HR competence on the quality of the Headquarters Satker financial statements. The population in this study were personnel serving in the Navy Finance Service (Diskual) with a sample of 100 people. The research method used is quantitative with a survey design. Data processing using SmartPLS tools version 3.3.3. The results of this study found that: 1) Internal control has a positive and significant effect on the quality of LK. 2) HR competence has a positive and significant effect on the quality of LK. 3) IT utilization has a positive and significant effect on the quality of LK. 4) Internal control has a positive and significant effect on IT utilization. 5) HR competence has a positive and significant effect on IT utilization. 6) Internal control has a positive and significant effect on the quality of LK mediated by IT utilization. 7) HR competence has a positive and significant effect on the quality of LK mediated by IT utilization. Novelty in this study is that IT utilization as a mediating variable is able to increase the influence of internal control and HR competence on LK quality.