​Accounting Information System Understanding and Student Financial Reporting Quality: Human Resource Quality as Moderator

Abstract

This study examined the effects of Accounting Information System (AIS) understanding and human resource quality on students’ financial reporting quality and tested the moderating role of human resource quality. An explanatory cross-sectional survey was conducted involving 150 accounting department students at Universitas Cenderawasih who had completed AIS coursework. Purposive sampling was applied and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). AIS understanding positively affected financial reporting quality (β=0.482, t=8.063, p<0.001), as did human resource quality (β=0.474, t=6.071, p<0.001). The interaction was not significant (β=0.009, t=0.232, p=0.817, f²=0.0004). The model explained 75.7% of the variance and showed positive predictive relevance. AIS understanding and human resource quality operated mainly as parallel direct capabilities rather than complementary moderators. The single-institution, cross-sectional design and the single-indicator final AIS construct limited generalizability and measurement breadth. The study extends AIS and reporting-quality research to accounting education in Papua and clarifies the boundary of competence-based moderation.

Keywords

Accounting Information Systems Digital Competence Financial Reporting Quality Human Resource Quality PLS-SEM