This study is improved manufacturing industry human resource analysis use to developed the national competency standards(NCS). After we finds human factor problems, improve human resource analysis about manufacturing industry.

본 연구는 역량기반 인적자원관리와 역량개발 프로세스 및 인적자원관리 성과에 대한 기존의 연구와 실제 사례를 고찰한 후, 인적자원의 전략적 활용이 특히 중시되는 해운․항만 물류기업을 대상으로 이들의 관계를 실증분석하였다. 역량기반 인적자원관리 활동을 통해 조직내 인적자원관리 성과가 향상될 것이라는 관점에서 역량기반 인적자원관리와 인적자원관리 성과와의 관계를 규명하고, 이들의 관계에 대해 역량기반 인적자원관리 활동과의 전략적 연계의 정도를 나타내는 핵심역량

This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.