The aim of this study was to obtain empirical evidence of the influence of internal control, human resource competencies and follow-up audit results on quality of financial reporting through disclosure of financial reporting. This research was conducted on the administrators and employees of PDAM Denpasar City who have the duties and functions to compile, analyze and/or review and/or evaluate financial statements. The number of respondents is 33 employees selected by the saturated sample method. Data was collected by questionnaire and data analysis using Partial Least Square (PLS) program. The results of hypotheses testing show that internal control, human resource competencies and follow-up audit results have a positive effect on the disclosure of financial reporting. Internal controls and disclosure of financial reporting have a positive effect on quality of financial reporting, while human resource competencies and follow-up audit results have no effect on the quality of financial reporting. Variables disclosure of financial reporting partially mediate the influence of internal control on quality of financial reporting and fully mediate the influence of human resource competencies and follow-up audit results on quality of financial reporting.
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