Digital Competence as a Moderating Variable in the Influence of Accounting Information Systems on Financial Reporting Quality
DOI:
https://doi.org/10.64803/cessmuds.v1.104Keywords:
Digital Competence, Accounting Information Systems, Financial Reporting Quality, Moderating Variable, Local GovernmentAbstract
This study aims to analyze the effect of digital competence on the quality of financial reports, with the accounting information system (AIS) serving as a mediating variable. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data obtained from 100 observations. The path coefficient analysis reveals that digital competence has a negative and insignificant direct effect on the quality of financial reports (-0.016). However, digital competence has a positive and significant effect on AIS (0.989), and AIS, in turn, has a positive and significant effect on the quality of financial reports (1.016). The indirect effect analysis indicates that AIS fully mediates the relationship between digital competence and the quality of financial reports, with an indirect effect value of 1.004. The R-square values for the quality of financial reports and AIS are 0.999 and 0.977, respectively, indicating that the model has very high predictive power. In conclusion, digital competence does not directly improve the quality of financial reports; however, its contribution is highly crucial through the strengthening and effective utilization of accounting information systems. The implications of this study highlight the importance of investing in the development of reliable AIS to transform digital competence into improvements in the quality of financial information.
References
Abdillah, F. (2024). Dampak ekonomi digital terhadap pertumbuhan ekonomi di Indonesia. Benefit: Journal of Bussiness, Economics, and Finance, 2(1), 27-35.
Yanti, N. (2022). Pengaruh Pemahaman Standar Akuntansi Pemerintahan Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Tanjung Jabung Timur). EKSYA: Jurnal Ekonomi Syariah, 3(2), 1-15.
Taufiqurrohman, T., Mudawanah, S., & Muthanudin, M. (2021). Pengaruh Pemahaman Akuntansi Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Kabupaten Lebak. Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting), 9(2).
Goo, E. E. K., & Lamawitak, P. L. (2021). Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Sikka. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(2), 98-110.
Mahartini, N. K. A., Yuesti, A., & Sudiartana, I. M. (2021). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kabupaten Karangasem. KARMA (Karya Riset Mahasiswa Akuntansi), 1(4), 1125-1134.
Atharrizka, N., Nurjanah, Y., & Andrianto, T. (2021). Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Informatika Kesatuan, 1(2), 107-118.
Leunupun, P., Persulessy, G., & Souhuwat, M. Y. (2022). Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan. Owner: Riset dan Jurnal Akuntansi, 6(3), 2364-2476.
Saputri, H., Kusnaedi, U., & Asmana, Y. (2023). Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Perusahaan Jasa di Jakarta Utara. Madani: Jurnal Ilmiah Multidisiplin, 1(4), 102-109.
Najmudin, F., & Bayinah, A. N. (2022). Kompetensi takmir dalam menjaga kualitas laporan keuangan masjid: telaah literatur. Jurnal Akuntansi Dan Keuangan Islam, 10(2, Oktober), 129-147.
Sombo, S., Lambe, K. H. P., & Halik, J. B. (2025). Analisis Pengelolaan Keuangan dan Implikasinya Terhadap Kualitas Laporan Keuangan (Studi Kualitatif di DPMPTSP Kabupaten Dogiyai). Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Indonesia, 1(2), 61-69.
Lubis, I. S., & Lufriansyah, L. (2024). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Umkm Di Mediasi Kualitas Laporan Keuangan Di Kecamatan Kisaran Barat Kabupaten Asahan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1456-1469.
Yenni, E., Junaedi, A. T., & Wijaya, E. (2024). Moderasi Kompetensi Sumber Daya Manusia Dalam Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), 4(2), 24-45.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Hasinggaan Jhon, Dinda Atikasari, Jihan Pahena, Asri Rama Gita Rangkuti, Irawan (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
