Peran Teknologi Baru, Transparansi Data Keuangan, dan Kualitas Auditor dalam Tata Kelola Keuangan
DOI:
https://doi.org/10.30651/stb.v5i2.28604Kata Kunci:
Audit Digital, Tata Kelola Keuangan, Kualitas Auditor, Transparansi Data, SmartPLSAbstrak
Studi ini menganalisis dampak teknologi baru, transparansi data keuangan, dan kualitas auditor terhadap tata kelola keuangan di era digital. Dengan pendekatan kuantitatif, data dikumpulkan dari 30 auditor di berbagai sektor melalui kuesioner terstruktur dan dianalisis menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa ketiga variabel tersebut secara signifikan mempengaruhi tata kelola keuangan, dengan teknologi baru memiliki dampak positif yang paling kuat. Transparansi data keuangan juga memberikan kontribusi positif, sementara kualitas auditor menunjukkan dampak negatif yang signifikan, mengindikasikan potensi tantangan dalam independensi atau praktik audit. Hasil ini menunjukkan bahwa kualitas auditor yang lebih tinggi, meskipun esensial, mungkin awalnya mengungkap kekurangan tata kelola, menjelaskan dampak negatifnya yang signifikan. Model ini menunjukkan daya penjelas yang kuat (R² = 0.99) dan indikator validitas yang andal, mengonfirmasi ketahanan hasil. Studi ini menyimpulkan bahwa tata kelola keuangan yang efektif memerlukan integrasi alat digital, pelaporan transparan, dan auditor yang kompeten. Disarankan agar firma audit dan regulator berinvestasi dalam infrastruktur digital, meningkatkan keterampilan auditor, dan memperkuat transparansi untuk memperkuat kerangka kerja tata kelola. Temuan ini menawarkan wawasan praktis untuk meningkatkan tata kelola keuangan di era digital.
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