BLOCKCHAIN TECHNOLOGY AND SUSTAINABLE PERFORMANCE: THE ROLE OF MANAGEMENT ACCOUNTING SYSTEMS AND DIGITAL TRANSFORMATION IN ASEAN-6
DOI:
https://doi.org/10.29303/akurasi.v9i1.888Kata Kunci:
kinerja berkelanjutan, sistem akuntansi manajemen, teknologi blockchain, transformasi digitalAbstrak
Meskipun adopsi teknologi blockchain dalam organisasi semakin meningkat, bukti empiris yang menjelaskan bagaimana teknologi ini berkontribusi terhadap kinerja keberlanjutan masih terbatas, khususnya di negara berkembang. Penelitian ini
bertujuanmenganalisis mekanisme organisasi melalui teknologi blockchain
dalammemengaruhi kinerja keberlanjutan dengan menguji peran mediasi sistem akuntansi manajemen serta peran moderasi transformasi digital pada perusahaan di kawasan ASEAN-6. Data dikumpulkan dari 230 profesional manajerial dan akuntansi pada perusahaan dengan intensitas digital tinggi di enam negara ASEAN melalui kuesioner terstruktur. Hipotesis penelitian diuji menggunakan partial least squares structural equation modeling (PLS-SEM) dengan analisis mediasi dan moderasi. Hasil penelitian menunjukkan bahwa teknologi blockchain berpengaruh signifikan terhadap kinerja keberlanjutan melalui sistem akuntansi manajemen, yang menunjukkan adanya efek mediasi parsial yang signifikan. Namun demikian, transformasi digital tidak secara signifikan memoderasi hubungan antara sistem akuntansi manajemen dan kinerja keberlanjutan. Temuan ini memberikan kontribusi pada literatur dengan memvalidasi kerangka moderated mediation yang menghubungkan teknologi blockchain, sistem akuntansi manajemen, dan kinerja keberlanjutan dalam konteks multi-negara ASEAN. Secara praktis, hasil penelitian ini menunjukkan bahwa organisasi perlu memperkuat sistem akuntansi manajemen untuk memaksimalkan pemanfaatan data yang dihasilkan oleh teknologi blockchain dalam pengambilan keputusan yang berorientasi pada keberlanjutan.
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