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Assessing The Impact of Digital Leadership and Accounting System Optimization on Financial Reporting Transformation

In: Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2025)

Author

Listed:
  • Lilis Puspitawati

    (Universitas Komputer Indonesia)

  • Ristiaji Ari Wibowo

    (Universitas Negeri Surabaya)

  • Elva Anggita Astiani

    (Universitas Komputer Indonesia)

  • Surtikanti Surtikanti

    (Universitas Komputer Indonesia)

Abstract

The swift progress of digital technology has necessitated changes in financial reporting processes, making digital leadership and the efficiency of accounting systems crucial for a successful transformation. This study explores the impact of digital leadership and accounting system effectiveness on the success of financial reporting transformation in state-owned banks. Using a quantitative methodology, data were gathered from 115 financial and accounting professionals employed in state-owned banks. Respondents were selected through purposive sampling to ensure they possessed relevant experience and expertise in financial reporting and digital transformation. The findings highlight that digital leadership plays a pivotal role in driving digital transformation in financial reporting, while an effective accounting system enhances accuracy, efficiency, and reliability. This study offers valuable insights for policymakers and banking professionals to refine leadership strategies and optimize accounting systems for a successful financial reporting transformation.

Suggested Citation

  • Lilis Puspitawati & Ristiaji Ari Wibowo & Elva Anggita Astiani & Surtikanti Surtikanti, 2025. "Assessing The Impact of Digital Leadership and Accounting System Optimization on Financial Reporting Transformation," Advances in Economics, Business and Management Research, in: Lia Warlina & Senny Luckyardi (ed.), Proceedings of the 8th International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (IC, pages 105-121, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-795-3_10
    DOI: 10.2991/978-94-6463-795-3_10
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