Tri Lestari, Septika (2024) PENGARUH DIGITALISASI SISTEM INFORMASI AKUNTANSI TERHADAP EKOSISTEM INOVASI BERKELANJUTAN DAN NILAI PUBLIK DENGAN VARIABEL MEDIASI KUALITAS INFORMASI LAPORAN KEUANGAN. Other thesis, STIE Bank BPD Jateng.
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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.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh digitalisasi sistem informasi akuntansi terhadap sistem inovasi berkelanjutan dan nilai publik dengan mediasi kualitas informasi laporan keuangan. Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 100 usaha di kota Semarang dan diperoleh responden sebanyak 100 usaha di kota Semarang. Pengambilan sampel dalam penelitian ini menggunakan teknik non-probability convenience dan snowball sampling. Metode analisis data dalam penelitian ini menggunakan SmartPLS 4.0 dan menunjukkan bahwa kualitas informasi laporan keuangan berpengaruh positif memediasi hubungan antara digitalisasi sistem informasi akuntansi, ekosistem inovasi berkelanjutan, dan juga nilai publik, digitalisasi sistem informasi akuntansi berpengaruh positif terhadap kualitas informasi laporan keuangan, kualitas informasi laporan keuangan berpengaruh positif terhadap ekosistem inovasi berkelanjutan dan nilai publik, serta ekosistem inovasi berkelanjutan berpengaruh positif terhadap nilai publik. Kata kunci: digitalisasi sistem informasi akuntansi, kualitas informasi laporan keuangan, ekosistem inovasi berkelanjutan, nilai publik. |
| Uncontrolled Keywords: | Keywords: accounting information system digitalization, financial statement information quality, sustainable innovation ecosystem, public value. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 30 Mar 2024 02:04 |
| Last Modified: | 30 Mar 2024 02:04 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2004 |
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