PENGARUH DIGITALISASI SISTEM INFORMASI AKUNTANSI TERHADAP EKOSISTEM INOVASI BERKELANJUTAN DAN NILAI PUBLIK DENGAN VARIABEL MEDIASI KUALITAS INFORMASI LAPORAN KEUANGAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Tri Lestari, Septika
Subject
HC Economic History and Conditions
Datestamp
2024-03-30 02:04:51
Abstract :
This study aims to examine the effect of digitization of accounting information systems on sustainable innovation systems and public value with mediation of financial statement information quality.This research uses quantitative methods with a sample of 100 business in the city of Semarang and obtained respondents as many as 100 business in the city of Semarang. Sampling in this study using non-probability convenience and snowball sampling techniques. Keywords: digitization of accounting information systems, quality of financial statement information, sustainable innovation ecosystem, public value. The data analysis method in this study uses SmartPLS 4.0 and shows that the quality of financial statement information has a positive effect on mediating the relationship between the digitization of accounting information systems, sustainable innovation ecosystems, and also public value, the digitization of accounting information systems has a positive effect on the quality of financial statement information, the quality of financial statement information has a positive effect on the sustainable innovation ecosystem and public value, and the sustainable innovation ecosystem has a positive effect on public value. Keywords: accounting information system digitalization, financial statement information quality, sustainable innovation ecosystem, public value.
This study aims to examine the effect of digitization of accounting information systems on sustainable innovation systems and public value with mediation of financial statement information quality.This research uses quantitative methods with a sample of 100 business in the city of Semarang and obtained respondents as many as 100 business in the city of Semarang. Sampling in this study using non-probability convenience and snowball sampling techniques. Keywords: digitization of accounting information systems, quality of financial statement information, sustainable innovation ecosystem, public value. The data analysis method in this study uses SmartPLS 4.0 and shows that the quality of financial statement information has a positive effect on mediating the relationship between the digitization of accounting information systems, sustainable innovation ecosystems, and also public value, the digitization of accounting information systems has a positive effect on the quality of financial statement information, the quality of financial statement information has a positive effect on the sustainable innovation ecosystem and public value, and the sustainable innovation ecosystem has a positive effect on public value. Keywords: accounting information system digitalization, financial statement information quality, sustainable innovation ecosystem, public value.
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