THE INFLUENCE OF ACCOUNTING DIGITALIZATION AND INFORMATION TECHNOLOGY USE ON FINANCIAL REPORT QUALITY WITH HUMAN RESOURCE COMPETENCE AS A MODERATING VARIABLE AT PT. KERETA API LOGISTIK SUMATERA REGION

Abstract

This study aims to examine the effect of accounting digitalization and information technology utilization on financial report quality, the effect of financial report quality on financial management accountability, and the moderating role of human resource competence at PT Kereta Api Logistik (KALOG) Sumatera Region. This research employed a quantitative approach with primary data collected through a 1-5 Likert-scale questionnaire distributed to 106 respondents selected using purposive sampling from a population of 125 finance and accounting employees. Data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS) with SmartPLS 4 software. The results show that accounting digitalization has no significant effect on financial report quality, whereas information technology utilization and human resource competence each have a positive and significant effect on financial report quality. Financial report quality was also found to have a positive and highly significant effect on financial management accountability. However, human resource competence does not moderate the effect of either accounting digitalization or information technology utilization on financial report quality. These findings indicate that improving financial report quality at a state-owned logistics company is determined more by the direct utilization of information technology and individual competence than by the mere presence of a digital system or interaction effects between variables.