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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik, Ahalik; Barus, Irwan Irawadi; Astrina, Fenty; Sudarmanto, Eko; Mahdi, Fadilla Muhammad
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
Co-Authors Adella, Monica Akeda , Rahmawati ANGGRAENI, RENI Arum, Mega Barus, Irwan Irawadi Catheryn, Catheryn Christian, Kelvin Dewi, Novy Silvia Fadilla Muhammad Mahdi Fenty Astrina Fransisca, Juni Hakki, Tandry Whittleliang Heriyanto, Andi Chaerunnisah Indupurnahayu Irdyansah, Andry Isnawati Isnawati Judijanto, Loso Kaswoto , Junet Kurnia Rusmiyati Layaputra Soekamto, Yangsen Lysandra, Shanti Melawati, Desi Mubarok , Ahmad Zaki Mujiani, Sari Nabilhajid, Haren Penggala Novanto, Yosan Rahma Nurzianti, Rahma Rahman , Kristanti Reza, Fahry Rijadi , Puti Khairani Rita Zunarti Safrudin Safrudin Sepdyandini, Dinar Titah Sjahbandi, Hisyam Abdussalam Sparta, Sparta Sudarmanto, Eko suhanda , Hadis Taupik , Opik Temy Setiawan, Temy Wijaya, Muhamad Rizky