Assessing The Impact of Digital Leadership and Accounting System Optimization on Financial Reporting Transformation

Lilis Puspitawati (), Ristiaji Ari Wibowo, Elva Anggita Astiani and Surtikanti Surtikanti
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Lilis Puspitawati: Universitas Komputer Indonesia
Ristiaji Ari Wibowo: Universitas Negeri Surabaya
Elva Anggita Astiani: Universitas Komputer Indonesia
Surtikanti Surtikanti: Universitas Komputer Indonesia

A chapter in Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025), 2025, pp 105-121 from Springer

Abstract: Abstract The swift progress of digital technology has necessitated changes in financial reporting processes, making digital leadership and the efficiency of accounting systems crucial for a successful transformation. This study explores the impact of digital leadership and accounting system effectiveness on the success of financial reporting transformation in state-owned banks. Using a quantitative methodology, data were gathered from 115 financial and accounting professionals employed in state-owned banks. Respondents were selected through purposive sampling to ensure they possessed relevant experience and expertise in financial reporting and digital transformation. The findings highlight that digital leadership plays a pivotal role in driving digital transformation in financial reporting, while an effective accounting system enhances accuracy, efficiency, and reliability. This study offers valuable insights for policymakers and banking professionals to refine leadership strategies and optimize accounting systems for a successful financial reporting transformation.

Keywords: Digital Leadership; Accounting System Effectiveness; Financial Reporting Transformation; State-Owned Banks; Digital Transformation; Purposive Sampling (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-795-3_10

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DOI: 10.2991/978-94-6463-795-3_10

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