<![CDATA[This study investigates how External Pressure and HR Competence affect school financial reporting quality, with the Internal Control System as a mediating variable and the Accounting Information System as a moderating variable. The setting is BOS fund management in state secondary schools under Central Kalimantan Province, a region ranked among the three provinces with the highest indications of BOS fund misuse in the 2023 Integrity Assessment Survey (SPI) conducted by Indonesia's Corruption Eradication Commission. Prior studies have reported inconsistent findings, and none has simultaneously examined the mediating role of internal control and the moderating role of accounting information systems in this context. Integrating Institutional Theory, Contingency Theory, and the Resource-Based View, the study tests eight hypotheses covering direct, mediation, and moderation relationships. A census of 300 schools yielded 258 usable responses (86 percent), which were analyzed using PLS-SEM with SmartPLS 4.1.1.4. External Pressure and HR Competence significantly strengthen the Internal Control System but have no direct effect on financial reporting quality. The Internal Control System fully mediates both relationships and emerges as the dominant determinant, explaining 73.4 percent of the variance in financial reporting quality. The Accounting Information System does not moderate this relationship. These findings position internal control as the central mechanism through which institutional pressure and human resource competence are translated into financial reporting quality.]]>
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