Pengaruh Kompetensi Teknis Digital, Literasi Keamanan Digital, Dan Kualitas Informasi (Data) Terhadap Efektivitas Implementasi Akuntansi Digital

Abstrak

This study aims to analyze the influence of digital technical competence, digital security literacy, and information quality on the effectiveness of digital accounting implementation. The research applies a quantitative approach using survey data collected through questionnaires distributed to users of accounting software. The variables examined include digital technical competence, digital security literacy, and data and information as independent variables, and effectiveness of digital accounting implementation as the dependent variable. The data were measured using a Likert scale and analyzed using statistical methods. The preliminary findings indicate that digital competence and information quality play a significant role in improving efficiency, accuracy, and decision-making in digital accounting systems. This study contributes to understanding the importance of digital readiness in accounting practices.