PENGARUH TRANSFORMASI AKUNTANSI DIGITAL TERHADAP KUALITAS PELAPORAN KEUANGAN : PERAN MEDIASI GOOD GOVERNANCE
Abstract
Penelitian ini bertujuan untuk menganalisis dampak revolusi akuntansi digital terhadap kualitas laporan keuangan, dengan tata kelola perusahaan yang efektif sebagai variabel mediasi pada Bank Kalbar. Revolusi akuntansi digital diperkirakan dapat meningkatkan kecepatan, ketepatan, dan transparansi pelaporan keuangan, meskipun efektivitasnya sangat dipengaruhi oleh penerapan prinsip tata kelola yang kuat. Penelitian ini menggunakan metode kuantitatif dengan kerangka eksplanatori, melibatkan partisipan yang berperan dalam aktivitas akuntansi, keuangan, dan audit internal. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM–PLS). Hasil penelitian menunjukkan bahwa revolusi akuntansi digital berpengaruh positif terhadap kualitas laporan keuangan, baik secara langsung maupun tidak langsung melalui peran mediasi tata kelola yang efektif. Selain itu, temuan penelitian menegaskan bahwa penerapan transformasi akuntansi digital memperkuat prinsip keterbukaan, akuntabilitas, dan independensi dalam tata kelola perusahaan, sehingga meningkatkan keandalan, relevansi, dan kredibilitas informasi keuangan. Dengan demikian, efektivitas tata kelola yang baik sebagai mekanisme pengendalian menjadi elemen penting dalam keberhasilan revolusi akuntansi digital yang bertujuan meningkatkan kualitas pelaporan keuangan pada lembaga perbankan daerah.
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