Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable
Purpose: This study aims to determine whether the role of information technology and credit quantity influences the presentation of quality financial statements, with the understanding of SAK-ETAP as a moderating variable in creative businesses in Medan City. Methodology/approach: The data analys...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Malang
2024-11-01
|
| Series: | Jurnal Akademi Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/36401 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Purpose: This study aims to determine whether the role of information technology and credit quantity influences the presentation of quality financial statements, with the understanding of SAK-ETAP as a moderating variable in creative businesses in Medan City.
Methodology/approach: The data analysis method used is a reflective construct approach with the SmartPLS 3.0 application.
Findings: The results show that the role of information technology significantly affects the presentation of quality financial statements, while credit quantity does not. The understanding of SAK-ETAP does not moderate the relationship between information technology and credit quantity with the quality of financial statement presentation.
Practical and Theoretical contribution/Originality: UMKM need to recognize the importance of good record-keeping and reporting systems, which may require combining accounting training and the use of accounting software. Theoretically, this study enriches accounting literature by highlighting the limitations of SAK-ETAP understanding in moderating the relationship between credit and report quality, encouraging further research in this field.
Research Limitation: This study's limitations include the variation in individuals' understanding of SAK-ETAP, with the majority of the sample having no knowledge of SAK-ETAP at all. This affected the research results, making it difficult for the researcher to consistently measure the impact of such understanding.
|
|---|---|
| ISSN: | 2715-1964 2654-8321 |