<![CDATA[This study examines the effect of Accounting Information Systems (AIS) on the financial performance of manufacturing companies in Indonesia, with information quality serving as a mediating variable and human resource (HR) competence as a moderating variable. The increasing digital transformation in financial management highlights the need to evaluate the effectiveness of AIS in improving organizational performance. This research adopts a quantitative approach using descriptive and verificative methods. Primary data were collected through questionnaires distributed to finance managers, heads of accounting departments, and senior accounting staff of manufacturing companies listed on the Indonesia Stock Exchange. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that AIS implementation, information quality, HR competence, and financial performance are at a good level. Hypothesis testing reveals that AIS has a positive and significant effect on both information quality and financial performance, either directly or indirectly. Information quality partially mediates the relationship between AIS and financial performance, while HR competence strengthens the positive impact of AIS on financial performance. These findings demonstrate that the effectiveness of AIS depends not only on the system itself but also on the quality of information produced and the competence of HR managing it. Therefore, organizations should integrate technological investment with continuous HR development to achieve sustainable and optimal financial performance.]]>
