基于印尼银行业员工持续会计实施的决定因素

International Journal of Research in Commerce and Management Studies Pub Date : 1900-01-01 DOI:10.38193/ijrcms.2023.5104

Dian Widiyat, E. Murwaningsari, J. Gunawan

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引用次数: 0

摘要

本研究旨在检视与分析数位能力、网路安全意识、绿色人力资本、性别与经验对持续会计执行的影响。本研究采用问卷形式的原始数据。本研究的样本为614名在银行注册的基于核心资本集团(KBMI)的银行金融和信息技术部门的员工。本研究结果表明，数字化能力对会计持续实施无影响，网络安全意识对会计持续实施有正向影响，绿色人力资本对会计持续实施有正向影响，性别对会计持续实施有正向影响，经验对会计持续实施无影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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DETERMINANT FACTOR OF CONTINUOUS ACCOUNTING IMPLEMENTATION BASED ON INDONESIA BANKING’S EMPLOYEES

This study aims to examine and analyze the influence of digital capabilities, cybersecurity awareness, green human capital, gender and experience on the continuous accounting implementation. This study uses primary data in the form of questionnaires. The sample in this study was 614 employees of the finance and information technology division at banks registered with the Bank Based on Core Capital Group (KBMI). The result of this study shows that digital capability has no influence on continuous accounting implementation, cybersecurity awareness has a positive influence on continuous accounting implementation, green human capital has a positive influence on continuous accounting implementation, gender has a positive influence on continuous accounting implementation, and experience has no influence on continuous accounting implementation

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International Journal of Research in Commerce and Management Studies

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