From Contemporary to Real-Time: Managing Continuous Accounting Implementation in Perspective of Indonesian Banking
DOI:
https://doi.org/10.1229/tecempresarialjournal.v18i1.151Keywords:
Continuous Accounting, Indonesia, Green Transformational LeadershipAbstract
This study intents to examine and analyze the determinant factors that influence continuous accounting implementation and applied green transformational leadership as moderation variable. This study uses primary data through questionnaires. The sample was 614 employees of the finance and information technology division at banks registered with the Bank Based on Core Capital Group. The result present that digital capability has no effect on continuous accounting implementation. Cybersecurity awareness has a positive effect on continuous accounting implementation. Green human capital has a positive effect on continuous accounting implementation. Green transformational leadership has a positive effect on continuous accounting implementation. Gender has no effect on continuous accounting implementation. Experience negatively affects continuous accounting implementation. Green transformational leadership strengthens the influence of digital capability on continuous accounting implementation. Green transformational leadership does not moderate the influence of cybersecurity awareness on continuous accounting implementation. Green transformational leadership does not moderate the influence of green human capital on continuous accounting implementation. The implications of this study are fill research gaps and produce more comprehensive empirical proof on the relationship of digital capability, cybersecurity awareness and green human capital to continuous accounting implementation with green transformational leadership as a moderation variable.
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