Journal of Economics, Finance and Management Studies ISSN (print): 2644-0490, ISSN (online): 2644-0504 Volume 4 Issue 08 August 2021 Article DOI: 10.47191/jefms/v4-i8-21, Impact Factor: 6.228 Page No. 1437-1443 JEFMS, Volume 4 Issue 08 August 2021 www.ijefm.co.in Page 1437 The Effect of Erp Effectiveness on the Accounting Information Quality with Personal Competence as Moderating Variabel on Pt. Aneka Gas Industri Tbk Surya 1 , Galumbang Hutagalung 2 , Yusuf Ronny Edward 3 1,2,3 Universitas Prima Indonesia ABSTRACT: This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality. 1. INTRODUCTION Globalization makes the world seem without limit, along with the development of telecommunications, technology, and the emergence of the internet, making people work more effectively and efficiently. The development of technology, especially the use of the internet in other parts of the world, makes it easier to access information between countries, one of which is in the economic field. The accounting information quality is a very important component for companies, because information is the basis for every decision making. The quality of information depends on several things, namely relevant, reliable, timely, complete, understandable, and verifiable (Romney, 2006). Muhindo (2014) said almost all companies that do not apply the accounting information quality generate smaller profits, this is because small-scale businesses are not able to manage the most valuable resource in the company, namely information. This information is the result of data obtained from each recorded transaction. Rather than that, the solution to the above discussion is how to create a system that can conclude all business activities to be more practical. One of them is Enterprise Resources Planning (ERP). Khaled (2012) “ERP is a business management system that has emerged to support organizations to use a system of integrated applications to enhance their Information Technology (IT) infrastructures, enhance business processes and deliver high quality of services.” . Common things that are often found are human errors, lack of education about ERP-SAP implementation. Usually these errors are in the form of incorrect posting in the form of text, posting date, rupiah value, and quantity of goods. From some of the problems found in the field, it is necessary to carry out an evaluation for improvement of these problems, by seeing whether the accounting information quality that has been produced has been effective and whether it can have a positive impact on users in the company. At PT Aneka Gas Industri using some moduls to carry out activities buisness, such as FICO, Material Management, Production Planning, Plant Maintenance, and Sales Distribution. 1.1 Research Problem 1. How does the Production Planning module affect The Accounting Information Quality at PT Aneka Gas Industri Tbk 2. How does the Sales & Distribution module affect The Accounting Information Quality at PT Aneka Gas Industri Tbk 3. Is the personal competence of data processing able to moderate the relationship between the Production Planning module and The Accounting Information Quality At PT Aneka Gas Industri Tbk 4. Is the personal competence of data processing able to moderate the relationship between the Sales & Distribution module and The Accounting Information Quality At Pt Aneka Gas Industri Tbk