Akuntan Yang Unggul, Kinerja Keuangan Yang Unggul: Peran Mediasi Berurutan Antara Ketersediaan Ti Dan Kualitas Laporan Keuangan
Keywords:
Accountants, Competence, Information Technology, Financial Statement Quality, Financial Performance
Abstract
The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.
References
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Sholihat, W. & Corrina, F. (2021). Analisis Faktor yang Mempengaruhi Kualitas Laporan Keuangan BUMDES Sekecamatan Pasir Penyu Kabupaten Indragiri Hulu. Sultanist: Jurnal Manajemen dan Keuangan, 9(2): 198-213. https://doi.org/10.37403/sultanist.v9i2.360
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Awan, U., Shamim, S., Khan, Z., Zia, N. U., Shariq, S. M., & Khan, M. N. (2021). Big data analytics capability and decision-making: The role of data-driven insight on circular economy performance. Technological Forecasting and Social Change, 168, 120766. https://doi.org/10.1016/j.techfore.2021.120766
Douglas, J., & Azarbakht, A. (2021). Cost–benefit analyses to assess the potential of Operational Earthquake Forecasting prior to a mainshock in Europe. Natural Hazards, 105(1), 293-311. DOI: 10.1007/s11069-020-04310-3
Hair, J.F., Hult, G.T.M., Ringle, C.M. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks, CA: Sage.
Hastuti, T. D., Sanjaya, R., & Koeswoyo, F. (2021). The investment opportunity, information technology and financial performance of SMEs. In 2021 International Conference on Computer & Information Sciences (ICCOINS) (pp. 247-251). IEEE. DOI: 10.1109/ICCOINS49721.2021.9497182
Helberger, N., Araujo, T., & de Vreese, C. H. (2020). Who is the fairest of them all? Public attitudes and expectations regarding automated decision-making. Computer Law & Security Review, 39, 105456. https://doi.org/10.1016/j.clsr.2020.105456
Hernandez-de-Menendez, M., Morales-Menendez, R., Escobar, C. A., & McGovern, M. (2020). Competencies for industry 4.0. International Journal on Interactive Design and Manufacturing (IJIDeM), 14, 1511-1524. https://doi.org/10.1007/s12008-020-00716-2
IAI. (2015). Pernyataan Standar. Akuntansi Keuangan (PSAK) No. 1 Laporan Keuangan. Jakarta: Ikatan Akuntan Indonesia.
Muhammad, T. (2022). A Comprehensive Study on Software-Defined Load Balancers: Architectural Flexibility & Application Service Delivery in On-Premises Ecosystems. International Journal of Computer Science and Technology, 6(1), 1-24. http://ijcst.com.pk/index.php/IJCST/article/view/282
Mohammed, R., Mahlhal, A., Ashour, H., & Hasan, H. (2022). Implementation of information technology (IT) in the financial reporting of the information costing under financial risks: employing a modern approach. Eastern-European Journal of Enterprise Technologies, 3(13), 37–43. https://doi.org/10.15587/1729-4061.2022.259054
Munawir, S. (2017). Akuntan Analisa Laporan Keuangan. Yogyakarta:Liberty.
Khoirunisa, N. A. & Khoiriawati, N. (2022). Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan bumdes di wilayah Kecamatan Karangrejo. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, 5(1): 183-194. https://doi.org/10.32670/fairvalue.v5i1.2244
Komalasari, K., Arafat, Y., & Mulyadi, M. (2020). Principal’s management competencies in improving the quality of education. Journal of social work and Science Education, 1(2), 181-193. https://doi.org/10.52690/jswse.v1i2.47
Kovács, G. (2020). Combination of Lean value-oriented conception and facility layout design for even more significant efficiency improvement and cost reduction. International Journal of Production Research, 58(10), 2916-2936. https://doi.org/10.1080/00207543.2020.1712490
Kusumalatha, D., & Gowda, N. (2020). Job Competence of Agricultural Officers in Southern zone of Andhra Pradesh, India. International Journal of Current Microbiology and Applied Sciences, 9(3), 2394-2398. https://doi.org/10.20546/ijcmas.2020.903.273
Liu, P. (2023). Reflections on automation complacency. International Journal of Human–Computer Interaction, 1-17. https://doi.org/10.1080/10447318.2023.2265240
Norris, P. (2022). In praise of skepticism: Trust but verify. Oxford University Press.
Pal, K. (2020). Internet of things and blockchain technology in apparel manufacturing supply chain data management. Procedia Computer Science, 170, 450-457. https://doi.org/10.1016/j.procs.2020.03.088
Paranoan, N., Tandirerung, C. J. & Paranoan, A. (2019). Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 2(1). 181-196.
Samala, A. D., & Rawas, S. (2024). Generative AI as Virtual Healthcare Assistant for Enhancing Patient Care Quality. International Journal of Online & Biomedical Engineering, 20(5). https://doi.org/10.3991/ijoe.v20i05.45937
Schroeder, R. G., Clark, M. W., & Cathey, J. M. (2022). Financial accounting theory and analysis: text and cases. John Wiley & Sons.
Sholihat, W. & Corrina, F. (2021). Analisis Faktor yang Mempengaruhi Kualitas Laporan Keuangan BUMDES Sekecamatan Pasir Penyu Kabupaten Indragiri Hulu. Sultanist: Jurnal Manajemen dan Keuangan, 9(2): 198-213. https://doi.org/10.37403/sultanist.v9i2.360
Xue, W., Li, H., Ali, R., & Rehman, R. (2020). Knowledge Mapping of Corporate Financial Performance Research: A Visual Analysis Using Cite Space and Ucinet. Sustainability, 12(9). https://doi.org/10.3390/su12093554
Published
2024-07-25
Section
Articles
Copyright (c) 2024 Ujang Syaiful Hidayat, Rudiana Fibriani
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