Model Mediasi Skeptisisme Profesional dalam Digitalisasi Pelaporan Keuangan dan Kualitas Laporan Keuangan Digital

Rizqy Fadhlina Putri, Rini Fadhillah Putri, Munawwaroh Munawwaroh

Abstract


Dalam era digitalisasi dan akuntabilitas global, kebutuhan akan laporan keuangan yang andal, efisien, dan berbasis teknologi semakin mendesak. Perusahaan, lembaga pemerintah, dan entitas sosial dituntut untuk menyajikan informasi keuangan yang transparan, relevan, dan tepat waktu sebagai bentuk pertanggungjawaban kepada pemangku kepentingan serta kontribusi terhadap pembangunan berkelanjutan. Namun, penyusunan dan audit laporan keuangan digital menghadapi tantangan berupa meningkatnya kompleksitas transaksi, integrasi sistem, dan risiko manipulasi data digital. Digitalisasi akuntansi menuntut akuntan publik tidak hanya memiliki literasi teknologi, tetapi juga mempertahankan sikap skeptisisme profesional dalam menghadapi risiko penyimpangan pelaporan. Penelitian ini bertujuan merancang produk laporan keuangan digital berbasis website bernama RIZS-REPORT dengan pendekatan skeptisisme profesional akuntan. Penelitian ini menggunakan pendekatan kuantitatif dan pengembangan, dengan teknik analisis faktor, regresi, dan model mediasi untuk mengkaji peran digitalisasi, skeptisisme profesional, dan kualitas laporan keuangan digital. Hasil penelitian menunjukkan bahwa kompleksitas sistem dan risiko digital berpengaruh signifikan terhadap kualitas laporan keuangan digital, serta skeptisisme profesional akuntan berperan sebagai mediator dalam meningkatkan kemampuan deteksi dan pencegahan kesalahan material maupun kecurangan. Temuan ini mengimplikasikan bahwa integrasi skeptisisme profesional dalam sistem pelaporan keuangan digital memperkuat akuntabilitas, transparansi, dan keberlanjutan laporan keuangan di era digital.

 


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DOI: https://doi.org/10.46576/wjs.v5i2.8396

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