Garuda - Garba Rujukan Digital

Aulia, Triana Zuhrotun

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Author-ID : 1101355

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THE EFFECT OF CLOUD ACCOUNTING IMPLEMENTATION, DIGITAL LITERACY, AND CYBERSECURITY AWARENESS ON FINANCIAL STATEMENT QUALITY AND AUDIT READINESS IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA Rianto, Rianto; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.165

This study examines the effect of cloud accounting implementation, digital literacy, and cybersecurity awareness on financial statement quality and audit readiness among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed with 120 respondents, using a Likert scale questionnaire (1–5) to collect data. The analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that cloud accounting implementation, digital literacy, and cybersecurity awareness each have a significant positive effect on financial statement quality. In turn, financial statement quality strongly and positively influences audit readiness. Furthermore, financial statement quality was found to partially mediate the relationship between the three independent variables and audit readiness. These findings highlight the importance of technological adoption, digital competency, and cybersecurity awareness in enhancing financial transparency and audit preparedness among MSMEs. The study provides both theoretical contributions to the digital transformation literature and practical guidance for policymakers, practitioners, and MSME managers in Indonesia.

The Management Compensation, Profitability and Environmental Performance Against Voluntary Disclosure: an Empirical Study on the Manufacturing Industry in Indonesia Aulia, Triana Zuhrotun; Alamsyah, Sustari; Eko Narto Utomo
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1208

This study empirically examines the effect of management compensation, profitability and environmental performance on voluntary disclosure in order to provide information about company activities which are expected to be a good signal for investors in improving the company's good image and reducing asymmetric information. The population used are companies listed on the IDX for the basic manufacturing and chemical sub-sector 2015-2019. Criteria Based on purposive sampling, 11 companies became the research sample. The data analysis method used panel data regression analysis with the eviews 9.0 program which consisted of making research models (CEM, FEM and REM), selecting the model used (Chow test, Hausman test and LM test), and hypothesis testing using t test and f test. The results of the study prove that management compensation and environmental performance have an effect on voluntary disclosure, while profitability has no effect on voluntary disclosure.

The Management Compensation, Profitability and Environmental Performance Against Voluntary Disclosure: an Empirical Study on the Manufacturing Industry in Indonesia Aulia, Triana Zuhrotun; Alamsyah, Sustari; Eko Narto Utomo
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1208

This study empirically examines the effect of management compensation, profitability and environmental performance on voluntary disclosure in order to provide information about company activities which are expected to be a good signal for investors in improving the company's good image and reducing asymmetric information. The population used are companies listed on the IDX for the basic manufacturing and chemical sub-sector 2015-2019. Criteria Based on purposive sampling, 11 companies became the research sample. The data analysis method used panel data regression analysis with the eviews 9.0 program which consisted of making research models (CEM, FEM and REM), selecting the model used (Chow test, Hausman test and LM test), and hypothesis testing using t test and f test. The results of the study prove that management compensation and environmental performance have an effect on voluntary disclosure, while profitability has no effect on voluntary disclosure.

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