Achieving Accounting Digitalization on University Campuses

Authors

  • Muhammad Azis Department of Accounting Education, Makassar State University, South Sulawesi, Indonesia
  • Fajriani Azis Department of Accounting Education, Makassar State University, South Sulawesi, Indonesia
  • Nurjanna Department of Accounting, STIE Tri Dharma Nusantara, South Sulawesi, Indonesia
  • Andi Annisa Sulolipu Department of Economics Education, Patompo University, South Sulawesi, Indonesia
  • Elpisah Department of Economics Education, Patompo University, South Sulawesi, Indonesia
  • Wahyudi Putera Department of Economics Education, Makassar State University, South Sulawesi, Indonesia
  • Saripuddin Department of Economics Education, Patompo University, South Sulawesi, Indonesia
  • Abd Rasyid R. Department of Economics and Business, Bone State Islamic Institute, South Sulawesi, Indonesia

Keywords:

Infrastructure Facilities, Human Resources, Accounting Information Systems (AIS), Success of Accounting Digitalization

Abstract

This study aims to explain and analyze the influence of infrastructure, human resources and accounting information systems (AIS) on the success of accounting digitalization. The population in this study were lecturers of the faculty of economics and business, especially the accounting department, IT staff and students of the accounting department who were users and managers of accounting digitalization totaling 1,138. The sample used in this study, namely 200 respondents, using the sampling technique carried out by Probability Sampling or Stratified Random Sampling, which is a sampling method used in populations that have a stratified or layered arrangement using the Slovin formula. The analytical technique used for hypothesis testing is the Structure Equation Modeling (SEM) Lisreal Program. The results showed that direct (direct effect) infrastructure facilities have an insignificant effect on the success of accounting digitalization. Human resources have a significant effect on the success of accounting digitalization. And the Accounting Information System (AIS) has a significant effect on the success of accounting digitalization.

Keywords: Infrastructure Facilities, Human Resources, Accounting Information Systems (AIS) and the Success of Accounting Digitalization

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Published

2023-03-21

How to Cite

Azis, M., Azis, F., Nurjanna, Sulolipu, A. A., Elpisah, Putera, W., Saripuddin, & R., A. R. . (2023). Achieving Accounting Digitalization on University Campuses. International Journal of Accounting and Public Sector Management, 1(3), 1-17. Retrieved from https://journals.rcmss.com/index.php/ijapsm/article/view/774

Issue

Vol. 1 No. 3 (2023): International Journal of Accounting and Public Sector Management (IJAPSM)

Section

Articles