DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS

DOI:

https://doi.org/10.29303/akurasi.v8i2.768

Authors

  • Eva Marin Sambo Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Sulfiati Sulfiati Sekolah Tinggi Ilmu Ekonomi Makasar

Keywords:

cloud-based accounting, digital efficiency, internal auditor effectiveness

Abstract

This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.

Downloads

Download data is not yet available.

References

Abdullah, R., & Smith, M. (2018). Audit committees ’ involvement and the effects of quality in the internal audit function on corporate governance. Int J Audit, March, 1–19. https://doi.org/10.1111/ijau.12124

Abdulmunim, O. (2018). Cloud accounting in Jordanian public shareholding companies: The role of internal audit. Corporate Ownership and Control, 15(4–1), 158–164. https://doi.org/10.22495/cocv15i4c1p3

Ahmed, M. M., Sultana, M., Md. Rokonuzzaman, & Hossain, M. K. (2024). The nexus between teacher trainees’ digital literacy and online learning motivation. Asian Association of Open Universities Journal, 20(1), 40–53. https://doi.org/10.1108/AAOUJ-01-2024-0004

Al-dhubaibi, A. A. S., & Sharaf-addin, H. H. H. (2022). An analysis of external and internal auditors ’ use of ISA 240 red flags: The impact of auditors ’ estimation of fraud pervasiveness. An analysis of external and internal auditors ’ use of ISA 240 red flags : The impact of auditors ’ estimation of fraud p. Cogent Business & Management, 9(1), 1–22. https://doi.org/10.1080/23311975.2022.2118209

Al-Okaily, M., Alkhwaldi, A. F., Abdulmuhsin, A. A., Alqudah, H., & Al-Okaily, A. (2023). Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective. Journal of Financial Reporting and Accounting, 21(1), 126–155. https://doi.org/10.1108/JFRA-12-2021-0476

Al-Sharafi, M. A., Iranmanesh, M., Al-Emran, M., Alzahrani, A. I., Herzallah, F., & Jamil, N. (2023). Determinants of cloud computing integration and its impact on sustainable performance in SMEs: An empirical investigation using the SEM-ANN approach. Heliyon, 9(5), e16299. https://doi.org/10.1016/j.heliyon.2023.e16299

Almagrashi, A., Mujalli, A., Khan, T., & Attia, O. (2023). Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical research. Future Business Journal, 9(1), 1–19. https://doi.org/10.1186/s43093-023-00231-2

Alqudah, H., Afza, N., Hassan, H., & Lutfi, A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors ’ perspective : Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497

Alqudah, H., Lutfi, A., Zakaria, M., Qudah, A., Farhan, A., Amin, M., & Alrawad, M. (2023). The impact of empowering internal auditors on the quality of electronic internal audits : A case of Jordanian listed services companies. International Journal of Information Management Data Insights, 3(May), 100183 Contents. https://doi.org/10.1016/j.jjimei.2023.100183

Alqudah, H. M., Amran, N. A., & Hassan, H. (2019). Factors affecting the internal auditors ’ effectiveness in the Jordanian public sector. EuroMed Journal of Business, 14(3), 251–273. https://doi.org/10.1108/EMJB-03-2019-0049

Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., & Alrawad, M. (2024). Enhancing the internal auditors’ effectiveness in Jordanian companies: The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15(December 2023), 100442. https://doi.org/10.1016/j.chbr.2024.100442

Alqudah, H., Mansour, Z., Salem, B., & Lutfi, A. (2024). Enhancing the internal auditors ’ effectiveness in Jordanian companies : The impact of cloud-based accounting usage and the moderating role of digital proficiency. Computers in Human Behavior Reports, 15(June), 100442. https://doi.org/10.1016/j.chbr.2024.100442

Altin, M., & Yilmaz, R. (2022). Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Research. International Journal of Public Administration, 45(11), 819–833. https://doi.org/10.1080/01900692.2021.1894576

Anderson, M., March, E., Land, L., & Boshuijzen-van Burken, C. (2024). Exploring the roles played by trust and technology in the online investment fraud victimisation process. Journal of Criminology. https://doi.org/10.1177/26338076241248176

Antoh, A., Sholihin, M., Sugiri, S., & Arifa, C. (2024). A perspective on the whistleblowing intention of internal auditors : an integrated ethical decision- making model. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2023.2292817

Appiah, M. K., Dordaah, J. N., Sam, A., Yeboah, S. A., & Amaning, N. (2024). Modeling the Influence of Internal Audit Efficacy on Energy Saving Behavior : The Role of Sustainability Audit. SAGE Open, xxx(June), 1–14. https://doi.org/10.1177/21582440241257784

Bello, S. A., Oyedele, L. O., Akinade, O. O., Bilal, M., Davila Delgado, J. M., Akanbi, L. A., Ajayi, A. O., & Owolabi, H. A. (2021). Cloud computing in construction industry: Use cases, benefits, and challenges. Automation in Construction, 122(February 2022), 103441. https://doi.org/10.1016/j.autcon.2020.103441

Broekhuizen, T. L. J., Emrich, O., Gijsenberg, M. J., Broekhuis, M., Donkers, B., & Sloot, L. M. (2021). Digital platform openness: Drivers, dimensions and outcomes. Journal of Business Research, 122(July 2018), 902–914. https://doi.org/10.1016/j.jbusres.2019.07.001

Budiman, R., & Syafrony, A. I. (2023). The digital literacy of first-year students and its function in an online method of delivery. Asian Association of Open Universities Journal, 18(2), 176–186. https://doi.org/10.1108/AAOUJ-01-2023-0017

Cheng, Y. M. (2021a). Drivers of physicians’ satisfaction and continuance intention toward the cloud-based hospital information system. Kybernetes, 50(2), 413–442. https://doi.org/10.1108/K-09-2019-0628

Cheng, Y. M. (2021b). Investigating medical professionals’ continuance intention of the cloud-based e-learning system: an extension of expectation–confirmation model with flow theory. Journal of Enterprise Information Management, 34(4), 1169–1202. https://doi.org/10.1108/JEIM-12-2019-0401

Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences, Second Edition. In Lawrence Erlbaum Associates.

Dai, Q. (2022). Designing an accounting information management system using big data and cloud technology. Scientific Programming, 2022(xxx), 1–11. https://doi.org/10.1155/2022/7931328

Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18(3), 382–388. https://doi.org/10.2307/3151335

Gong, S., Sun, Z., Wang, B., & Yu, Z. (2024). Could Digital Literacy Contribute to the Improvement of Green Production Efficiency in Agriculture? SAGE Open, 14(1), 1–18. https://doi.org/10.1177/21582440241232789

Hair, J. F. H., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24.

Hair, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109(August 2019), 101–110. https://doi.org/10.1016/j.jbusres.2019.11.069

Hay, D., & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40(November 2017), 1–15. https://doi.org/10.1016/j.acclit.2017.11.001

Hazaea, S. A., Al-matari, E. M., & Khatib, S. F. A. (2023). Internal Auditing in the Arab World : A Systematic Literature Review and Directions for Future Research. SAGE Open, December, 1–22. https://doi.org/10.1177/21582440231202332

Hiran, K. K., & Henten, A. (2020). An integrated TOE–DoI framework for cloud computing adoption in the higher education sector: case research of Sub-Saharan Africa, Ethiopia. International Journal of System Assurance Engineering and Management, 11(2), 441–449. https://doi.org/10.1007/s13198-019-00872-z

Huy, P. Q., & Phuc, V. K. (2025). Pathways of SME globalization: unveiling the role of niche market leadership and intelligent cloud-based accounting information system. International Journal of Information Technology (Singapore), 0123456789. https://doi.org/10.1007/s41870-025-02453-9

Lee, I. (2021). Pricing and profit management models for SaaS providers and IaaS providers. Journal of Theoretical and Applied Electronic Commerce Research, 16(4), 859–873. https://doi.org/10.3390/jtaer16040049

Liu, H., Cong, R., Liu, L., Li, P., & Ma, S. (2025). The impact of digital transformation on innovation efficiency in construction enterprises under the dual carbon background. Journal of Asian Architecture and Building Engineering, 00(00), 1–18. https://doi.org/10.1080/13467581.2025.2499723

Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities, risks and challenges. EuroMed Journal of Business, 15(2), 205–217. https://doi.org/10.1108/EMJB-07-2019-0097

Lutfi, A., & Alqudah, H. (2023). The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19. Sustainability (Switzerland), 15(9), 1–23. https://doi.org/10.3390/su15097704

Ma, J., Coram, P., & Troshani, I. (2024). The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory research. British Accounting Review, 56(2), 101301. https://doi.org/10.1016/j.bar.2023.101301

Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150(December 2018), 119751. https://doi.org/10.1016/j.techfore.2019.119751

Matta, J., & Chamoun, E. (2025). Exploring auditor adaptability in the digital era through levels of expertise: The role of IT literacy. Digital Business, 5(2), 100126. https://doi.org/10.1016/j.digbus.2025.100126

Mattei, G., Grossi, G., & Guthrie A.M, J. (2021). Exploring past, present, and future trends in public sector auditing research: a literature review. In Meditari Accountancy Research (Vol. 29, Issue 7). https://doi.org/10.1108/MEDAR-09-2020-1008

Moudud-Ul-Huq, S., Asaduzzaman, M., & Biswas, T. (2020). Role of cloud computing in global accounting information systems. Bottom Line, 33(3), 231–250. https://doi.org/10.1108/BL-01-2020-0010

Mujalli, A., Wani, M. J. G., Almgrashi, A., Khormi, T., & Qahtani, M. (2024). Investigating the factors affecting the adoption of cloud accounting in Saudi Arabia’s small and medium-sized enterprises (SMEs). Journal of Open Innovation: Technology, Market, and Complexity, 10(2), 100314. https://doi.org/10.1016/j.joitmc.2024.100314

Nikou, S., De Reuver, M., & Mahboob Kanafi, M. (2022). Workplace literacy skills—how information and digital literacy affect adoption of digital technology. Journal of Documentation, 78(7), 371–391. https://doi.org/10.1108/JD-12-2021-0241

Nkansa, P. (2024). Does external auditor coordination influence internal auditor effort? Advances in Accounting, 65(August 2023), 100684. https://doi.org/10.1016/j.adiac.2023.100684

Ochoa Pacheco, P., & Coello-Montecel, D. (2023). Does psychological empowerment mediate the relationship between digital competencies and job performance? Computers in Human Behavior, 140(July 2022), 107575. https://doi.org/10.1016/j.chb.2022.107575

Otia, J. E., & Bracci, E. (2022). Digital transformation and the public sector auditing: The SAI’s perspective. Financial Accountability and Management, 38(2), 252–280. https://doi.org/10.1111/faam.12317

Perera, P., Selvanathan, S., Selvanathan, S., Su, J. J., & Jayasinghe, M. (2025). From digital inequality to income inequality: exploring the multifaceted impact of digital literacy on income. Digital Policy, Regulation and Governance. https://doi.org/10.1108/DPRG-11-2024-0278

Putri, E., Bandi, B., Widarjo, W., & Arifin, T. (2025). The value of cloud accounting for MSMEs: a Technology-Organization-Environment (TOE) framework perspective. Cogent Business and Management, 12(1), 1–20. https://doi.org/10.1080/23311975.2025.2494712

Rawashdeh, A., Rawashdeh, B. S., & Shehadeh, E. (2023). The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs. Human Behavior and Emerging Technologies, 2023. https://doi.org/10.1155/2023/8571227

Rudansky-Kloppers, S., & Van den Bergh, K. (2019). The absorption and usage of cloud accounting technology by accounting firms in Cape Town for services provided to their clients. African Journal of Science, Technology, Innovation and Development, 11(2), 161–180. https://doi.org/10.1080/20421338.2018.1550933

Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., Alkhassawneh, A. L., Alsyouf, A., Alrawad, M., & Abdelmaksoud, O. (2022). Assessing the Intention to Adopt Cloud Accounting during COVID-19. Electronics (Switzerland), 11(24), 1–19. https://doi.org/10.3390/electronics11244092

Shibambu, A., & Ngoepe, M. (2024). Enhancing service delivery through digital transformation in the public sector in South Africa. Global Knowledge, Memory and Communication, 74(11), 63–76. https://doi.org/10.1108/GKMC-12-2023-0476

Wang, J., Yang, X., & Li, Z. (2022). Cloud Data Integrity Verification Algorithm Based on Data Mining and Accounting Informatization. Scientific Programming, 2022. https://doi.org/10.1155/2022/4756899

Volodina, T., Grossi, G., & Vakulenko, V. (2022). The changing roles of internal auditors in the Ukrainian central government. Journal of Accounting and Organizational Change, 19(6), 1–23. https://doi.org/10.1108/JAOC-04-2021-0057

Yalnız, Dilcen, H., Ada, G., Bilişli, Y., Özkara, Y., Yıldırım, F. S., & Say, S. (2025). Digital literacy’s role as a mediator in the impact of e-health literacy on sexual health literacy. Heliyon, 11(9). https://doi.org/10.1016/j.heliyon.2025.e43304

Yang, C., Gu, M., & Albitar, K. (2024). Government in the digital age: Exploring the impact of digital transformation on governmental efficiency. Technological Forecasting and Social Change, 208(September 2023), 123722. https://doi.org/10.1016/j.techfore.2024.123722

Yau-Yeung, D., Yigitbasioglu, O., & Green, P. (2020). Cloud accounting risks and mitigation strategies: evidence from Australia. Accounting Forum, 44(4), 421–446. https://doi.org/10.1080/01559982.2020.1783047

Zheng, B. Z., & Evans, E. (2019). The influence of construal of self on internal auditors ’ judgments on whistle ‐ blowing : Evidence from China. International Journal of Auditing, 23 (1), 73-85 https://doi.org/10.1111/ijau.12146

Downloads

Published

2025-12-23

How to Cite

Sambo, E. M., & Sulfiati, S. (2025). DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(2), 421–440. https://doi.org/10.29303/akurasi.v8i2.768

Issue

Vol. 8 No. 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2025

Section

Articles

License

Copyright (c) 2025 Eva Marin Sambo, Sulfiati Sulfiati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish in Akurasi: Jurnal Studi Akuntansi dan Keuangan agree to the following terms:

  • Authors retain the copyright of their articles.
  • Authors grant Akurasi: Jurnal Studi Akuntansi dan Keuangan the right of first publication.
  • Articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).
  • This license allows anyone to copy, distribute, display, and adapt the articles for any purpose, including commercial use, as long as proper credit is given to the author(s) and the source, and derivative works are distributed under the same license.
  • All published articles are open access and may be used for educational, research, and scientific purposes.