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

DOI

10.2991/978-94-6463-938-4_23How to use a DOI?

Keywords

accounting; business partners; financial reporting quality; accounting technology

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sigit Hartoko
AU  - L. M. Hasriadi
AU  - Wilda Yanti
PY  - 2025
DA  - 2025/12/31
TI  - The Role of Accounting Becomes the Hope of Business Actors in East Kalimantan, Indonesia
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025
PB  - Atlantis Press
SP  - 189
EP  - 196
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-938-4_23
DO  - 10.2991/978-94-6463-938-4_23
ID  - Hartoko2025
ER  -