The Effect of Human Resource Competencies and Accounting Information Systems on The Quality of Financial Reporting with Good Corporate Governance as A Moderating Variable

Abstract

Purpose – This study aims to examine how human resource competencies and accounting information systems affect the quality of financial reporting. And assess how good corporate governance moderate the effects of human resource competencies and accounting information systems on financial reporting quality.

Design/methodology/approach – This study employs quantitative research methods, utilizing primary data collected through social media from employees of the finance and accounting division in financial institutions and accounting students. 35 respondents answered the survey. To analyze the data, the researchers used PLS-SEM Version 3.0.

Findings – The findings reveal that human resource competencies significantly enhance the quality financial reporting and accounting information systems insignificantly enhance the quality financial reporting. Good corporate governance serves as a homologist moderator and predictor moderator that cannot strengthen the relationship between human resource competencies, accounting information systems and financial reporting quality.

Research limitations/implications – This research is expected to contribute to the academic literature and aid in developing a more comprehensive theoretical model for understanding similar issues. This research can serve as a reference for testing variables of human resource competencies and accounting information systems as independent variables, financial reporting quality as a dependent variable, and good corporate governance as a moderating variable. It is particularly relevant for employees in the finance and accounting division of financial institutions and accounting students.