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

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.