The Use of E-Accounting on the Quality of Financial Reports with Human Resources Competence as a Moderating Variable

Intan Syahrina

doi:10.38035/sijet.v3i2.292

Authors

Intan Syahrina Universitas Jambi, Jambi, Indonesia

DOI:

https://doi.org/10.38035/sijet.v3i2.292

Keywords:

E-Accounting, Financial Report Quality, HR Competence, Moderation, SMEs

Abstract

Advances in information technology have encouraged many companies to switch to e-accounting systems to improve the efficiency and accuracy of financial recording. This study aims to analyze the impact of e-accounting on the quality of financial reports and assess the role of human resource (HR) competency as a moderating variable. The research method used is quantitative with a survey approach on small and medium enterprises (SMEs) in City X. Data were collected through questionnaires and analyzed using moderated regression analysis with the help of SPSS software. The results of the study show that the use of E-Accounting has a positive and significant effect on the quality of financial reports. In addition, HR competency has been shown to strengthen the relationship between the use of E-Accounting and the quality of financial reports. This shows that good technology needs to be supported by competent human resources so that the resulting financial information is relevant, reliable, and can be used as a basis for decision making. These findings are expected to serve as a reference for managers and business owners in optimizing accounting technology investments by improving employee training and competency development.

References

Cahyadi, RU, Aulia, TZ, Rusgowanto, FH, Hijriah, A., Afifi, Z., Adhani, I., & Merosea, N. (2023). Introduction to Simple Accounting Digitalization in an Effort to Increase Competitiveness and Market Access for MSMEs in Pagedangan Village. Where Theory, Practice, Experience & Talent Meet, TPeT , 3 (1), 19-26.

Danuta, KS, & Priyatama, T. (2022). Development of Micro, Small, and Medium Enterprises with Accounting Digitalization. WIKUACITYA: Journal of Community Service, 1 (1), 29-33.

Dewi, GA, Wulandari, AAAI, & Sanjiwani, PDA (2024). Digitalization of Accounting Information Systems on the Performance and Sustainability of MSMEs in Indonesia. Competitive Accounting Journal, 7 (2), 220-226.

Dewi, LIW, Hilendri, BA, & Kartikasari, N. (2022). Factors Influencing the Digitalization of Accounting Information in MSMEs in Mataram City. Research, Economics, Accounting and Taxation (Rekan), 3(2), 121–136

Dwirini, D., Zuhroh, S., & Subekti, R. (2025). Accounting Digitalization, Competition, and Social Networks in Palembang Culinary MSMEs. Owner: Research and Accounting Journal, 9 (1), 529-541.

Hasanah, U., & Wicaksono, I. (2020). Accounting Research Methodology. Journal of Social Sciences and Humanities, 9(2), 55–63.

Mulyani, S., & Wijayanti, N. (2022). The Influence of Information Technology and Human Resource Competence on the Quality of Accounting Information. Multiparadigma Accounting Journal, 13(1), 45–56.

Prasetyo, A., & Lestari, I. (2020). The Role of Human Resources Competence in the Implementation of Accounting Information Technology. Journal of Contemporary Accounting Research, 12(3), 78–86.

Putri, AD, & Hidayat, T. (2023). Utilization of Cloud-Based Accounting Systems to Improve the Quality of Financial Reports. Journal of Digital Economics and Business, 5(1), 21–30.

Rosa, I., & Listiadi, A. (2020). The influence of financial literacy, financial education in the family, peers, and self-control on personal financial management. JOURNAL OF MANAGEMENT, 12 (2) , 245.

Salsabila, M., & Muflikhati, I. (2024). Financial Literacy, Family Financial Socialization, and Adolescent Consumptive Behavior at SMAN 10 Bekasi. Thesis, Department of Financial Sciences Family and Consumers, IPB University.

Sari, RP, & Nugroho, RA (2021). The Influence of E-Accounting Use on the Quality of Financial Reports in MSMEs. Journal of Accounting and Finance, 12(2), 115–123.

Shaari, M., et al. (2013). The Impact of Financial Literacy on Personal Financial Management . Journal of Financial Education, 39(2), 25-37.

Sugiyono. (2021). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alfabeta.

Syamsuddin, S. (2023). The influence of financial literacy and personal financial management on the consumer behavior of students using online loans. Journal of Management and Business (JMB) , 7(1), 45–54.