Home
Login.
Artikelilmiahs
48084
Update
ZALFA CITRA NABILA
NIM
Judul Artikel
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS-BASED CLOUD COMPUTING, INTERNAL CONTROL, AND GOOD CORPORATE GOVERNANCE ON CORPORATE FINANCIAL MANAGEMENT EFFICIENCY
Abstrak (Bhs. Indonesia)
Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi (SIA) berbasis komputasi awan, pengendalian internal, dan Good Corporate Governance (GCG) terhadap efisiensi manajemen keuangan pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode 2022–2023. Dengan pendekatan kuantitatif, hasil penelitian menunjukkan bahwa SIA-berbasis komputasi awan berdampak negatif terhadap efisiensi keuangan akibat biaya implementasi tinggi dan risiko keamanan data. Pengendalian internal berpengaruh positif, meningkatkan akurasi laporan keuangan dan mengurangi risiko kesalahan. GCG tidak berpengaruh signifikan, tetapi beberapa indikator seperti komite audit meningkatkan beban administratif perusahaan. Penelitian ini menegaskan pentingnya keseimbangan antara teknologi, pengendalian internal, dan tata kelola perusahaan dalam meningkatkan efisiensi keuangan.
Abtrak (Bhs. Inggris)
This study analyses the impact of Accounting Information Systems (AIS)- based cloud computing, internal control, and Good Corporate Governance (GCG) on financial management efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period. Using a quantitative approach, the findings indicate that cloud computing-based AIS negatively affects financial efficiency due to high implementation costs and data security risks. Internal control has a positive effect, enhancing financial reporting accuracy and reducing the risk of errors and fraud. GCG does not have a significant impact on financial efficiency, though some indicators, such as the audit committee, negatively affect administrative costs. This study highlights the importance of balancing technology adoption, internal control mechanisms, and corporate governance to achieve optimal financial efficiency.
Kata kunci
Pembimbing 1
Pembimbing 2
Pembimbing 3
Tahun
Jumlah Halaman
Save