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...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2024-11-01
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| Series: | Jurnal Akademi Akuntansi |
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| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/36401 |
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| _version_ | 1846148373238775808 |
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| author | Evi Juita Wailan' An Sonya Enda Natasha S Pandia |
| author_facet | Evi Juita Wailan' An Sonya Enda Natasha S Pandia |
| author_sort | Evi Juita Wailan' An |
| collection | DOAJ |
| description |
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.
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| format | Article |
| id | doaj-art-1d288d894dbd4d278fa11e5702f32dd7 |
| institution | Kabale University |
| issn | 2715-1964 2654-8321 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Akademi Akuntansi |
| spelling | doaj-art-1d288d894dbd4d278fa11e5702f32dd72024-12-01T08:19:32ZengUniversitas Muhammadiyah MalangJurnal Akademi Akuntansi2715-19642654-83212024-11-017410.22219/jaa.v7i4.36401Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variableEvi Juita Wailan' An0Sonya Enda Natasha S Pandia1Faculty of Business, Mikrosil University, Medan, IndonesiaFaculty of Business, Mikrosil University, Medan, Indonesia 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. https://ejournal.umm.ac.id/index.php/jaa/article/view/36401Credit QuantityFinancial Statement QualityInformation TechnologySAK-ETAP |
| spellingShingle | Evi Juita Wailan' An Sonya Enda Natasha S Pandia Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable Jurnal Akademi Akuntansi Credit Quantity Financial Statement Quality Information Technology SAK-ETAP |
| title | Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable |
| title_full | Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable |
| title_fullStr | Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable |
| title_full_unstemmed | Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable |
| title_short | Digital accounting based on SAK-ETAP: financial reporting quality as a moderating variable |
| title_sort | digital accounting based on sak etap financial reporting quality as a moderating variable |
| topic | Credit Quantity Financial Statement Quality Information Technology SAK-ETAP |
| url | https://ejournal.umm.ac.id/index.php/jaa/article/view/36401 |
| work_keys_str_mv | AT evijuitawailanan digitalaccountingbasedonsaketapfinancialreportingqualityasamoderatingvariable AT sonyaendanatashaspandia digitalaccountingbasedonsaketapfinancialreportingqualityasamoderatingvariable |