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All Journal Krisna: Kumpulan Riset Akuntansi CONTABILITA: Journal of Accounting and Finance
Efendi Susana
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digital Transformation and Financial Reporting Quality in Rural Banks: Evidence from Indonesia Efendi Susana
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.967

Abstract

This study aims to analyze the impact of digital transformation on financial reporting quality in Rural Banks (BPR) in Indonesia. In addition, this research examines the role of internal control systems as a supporting factor in improving the reliability of financial statements. This study adopts a qualitative approach using a phenomenological design to explore the experiences of accounting practitioners in BPR. Data were collected through semi-structured interviews with internal auditors, external auditors, and accounting staff. The findings reveal that digital transformation significantly improves financial reporting quality by enhancing accuracy, timeliness, and transparency. However, several challenges were identified, including limited technological infrastructure, lack of human resource competence, and resistance to organizational change. Internal control systems play a crucial role in ensuring that digital implementation aligns with accounting standards and regulatory requirements. This study contributes to the literature by providing practical insights into how digitalization can strengthen financial reporting practices in small financial institutions
THE MODERATING EFFECT OF THE AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN ESG PERFORMANCE, TAX AGGRESSIVENESS, AND EARNINGS PERSISTENCE Efendi Susana; Sistya Rachmawati
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.178-201

Abstract

In the modern business landscape, organizations are increasingly expected not only to achieve financial profitability but also to demonstrate responsibility toward environmental and social issues, which are commonly represented through Environmental, Social, and Governance (ESG) performance indicators. Meanwhile, the adoption of aggressive tax strategies can create instability in reported earnings and may generate concerns among stakeholders regarding corporate transparency and ethical conduct. This research investigates how ESG performance and tax aggressiveness influence earnings persistence while also analyzing the moderating function of the audit committee as a component of corporate governance. The study uses data from 97 firms listed on the Indonesia Stock Exchange between 2019 and 2021, resulting in 291 firm-year observations obtained through purposive sampling. Panel data regression analysis was conducted using EViews version 12. The findings reveal that ESG performance does not have a statistically significant relationship with earnings persistence. However, tax aggressiveness, proxied by the Effective Tax Rate (ETR), shows a negative association with earnings persistence. In addition, the presence of the audit committee mitigates the adverse effect of tax aggressiveness on earnings persistence. These findings highlight the importance of corporate governance mechanisms in improving financial reporting quality and maintaining earnings sustainability.
Co-Authors Sistya Rachmawati