The Role of Accounting Becomes the Hope of Business Actors in East Kalimantan, Indonesia

Sigit Hartoko (), L. M. Hasriadi and Wilda Yanti
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Sigit Hartoko: Samarinda State Polytechnic, Department of Accounting
L. M. Hasriadi: Mulawarman University, Department of Accounting, Faculty of Economics and Business
Wilda Yanti: Mulawarman University, Department of Business Administration, Faculty of Social and Political Sciences

A chapter in Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), 2025, pp 189-196 from Springer

Abstract: Abstract The main objective of this study is to analyze the relationship between exogenous variables (Accounting Transparency, Accountant Competence, Internal Accounting Audit, Accounting Information Disclosure); endogenous variables (Financial Reporting Quality, and the Use of Accounting Technology as an intervening variable. The novelty of this study lies in its focus on Indonesian companies, which have unique economic, regulatory, and business characteristics. This study offers an in-depth analysis of accounting determinants in business partners, their relevance to transparent business relationships, investment decisions, and long-term collaboration. Methods: This study uses a quantitative approach with Partial Least Squares (PLS 8.0) and involves 585 respondents who hold strategic roles in business and financial management. Findings: Accounting transparency, accountant competence, internal audit, information disclosure, and accounting technology have a positive impact on financial reporting quality. However, internal audit does not directly affect financial reporting quality; internal audit has an indirect effect through accounting technology. Conclusion: This study contributes to understanding how accounting systems influence business partnerships and improve economic and operational performance in Indonesian companies.

Keywords: accounting; business partners; financial reporting quality; accounting technology (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-938-4_23

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