"The Effect of Financial Accounting Knowledge and Digital Competencies on Academic Performance of Accounting Students: The Moderating Role of Learning Motivation"

Abstract

This study investigates the effects of Financial Accounting Knowledge (FAK) and Digital Competencies (DC) on the Academic Performance (AP) of accounting students, with Learning Motivation (LM) as a moderating variable. Using a sample of 200 master’s accounting students from the University of Muhammadiyah Malang (UMM), Indonesia, and the Université Générale Lansana Conté de Sonfonia (UGLC-S), Guinea, data were collected via a structured Likert-scale questionnaire, and Data were analysed using STATA. The results show that Financial Accounting Knowledge, Digital Competencies, and Learning Motivation each significantly and positively predict Academic Performance, together explaining 50.9% of the variance (R² = 0.509), with Learning Motivation emerging as the strongest predictor, followed closely by Financial Accounting Knowledge. However, the moderating effects of Learning Motivation on the relationship between the independent variables and Academic Performance were not statistically significant. Theoretically, these findings validate Human Capital Theory and Self-Determination Theory within the context of accounting education, offering an integrated perspective on how cognitive, digital, and motivational factors shape student success. Practically, institutions should embed digital skills training alongside foundational accounting content and adopt motivational pedagogical strategies. Future research should employ probability sampling, objective performance indicators, and longitudinal designs to strengthen generalizability across diverse educational contexts.