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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Economics, Econometrics & Finance

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DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS Eva Marin Sambo; Sufiati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.768

Abstract

This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.
Co-Authors Sufiati