Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)

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

Authors
Lilis Puspitawati1, *, Ristiaji Ari Wibowo2, Elva Anggita Astiani1, Surtikanti Surtikanti1
1Universitas Komputer Indonesia, Bandung, Indonesia
2Universitas Negeri Surabaya, Surabaya, Indonesia
*Corresponding author. Email: lilis.puspitawati@email.unikom.ac.id
Corresponding Author
Lilis Puspitawati
Available Online 24 July 2025.
DOI
10.2991/978-94-6463-795-3_10How to use a DOI?
Keywords
Digital Leadership; Accounting System Effectiveness; Financial Reporting Transformation; State-Owned Banks; Digital Transformation; Purposive Sampling
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.

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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Volume Title
Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
24 July 2025
ISBN
978-94-6463-795-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-795-3_10How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Lilis Puspitawati
AU  - Ristiaji Ari Wibowo
AU  - Elva Anggita Astiani
AU  - Surtikanti Surtikanti
PY  - 2025
DA  - 2025/07/24
TI  - Assessing The Impact of Digital Leadership and Accounting System Optimization on Financial Reporting Transformation
BT  - Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)
PB  - Atlantis Press
SP  - 105
EP  - 121
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-795-3_10
DO  - 10.2991/978-94-6463-795-3_10
ID  - Puspitawati2025
ER  -