This study aims to determine and analyze to what extent Human Resources Competency (X1) and Internal Supervision (X2) on Financial Report Quality (Y) of Village-Owned Enterprises in Bonepantai Subdistrict. The method used in this study is quantitative, with data collection techniques using a questionnaire survey and observation. The number of respondents in this study covers 80 respondents, consisting of VillageOwned Enterprises Management and Village Consultative Body throughout Bonepantai Subdistrict. The tool used in this study used multipiple linear regression analysis. The results of this study indicate that Human Resources Competency (X1) and Internal Supervision (X2) simultaneously have a positive and significant effect on Financial Report Quality (Y) of 0.813 (81.3%). The remaining 0.187 (18.7%) is influenced by other variables outside the model. HR Competency (X1) has a significant effect on Financial Report Quality (Y) with a positive coefficient direction of 0.387 (38.7%). Internal Supervision (X2) significantly affects Financial Report Quality (Y) with a positive coefficient direction of 0.52.4%.