INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND AUDITING TO ENHANCE SDG-ORIENTED ACCOUNTABILITY: THE MEDIATING ROLE OF INTERNAL CONTROL EFFECTIVENESS AND THE MODERATING ROLE OF INSTITUTIONAL GOVERNANCE
Keywords:
accounting information systems, auditing, institutional governance, internal control effectiveness, SDG-oriented accountabilityAbstract
This study investigates the role of Accounting Information Systems (AIS) and auditing in enhancing SDG-oriented accountability in higher education institutions, with Internal Control Effectiveness as a mediating variable and Institutional Governance as a moderating variable. The increasing demand for transparency, sustainability reporting, and accountable governance has encouraged institutions to integrate digital accounting systems and effective audit practices to support Sustainable Development Goals (SDGs). The objective of this research is to analyze the direct effect of AIS and auditing on SDG-oriented accountability, examine the mediating role of Internal Control Effectiveness, and evaluate the moderating influence of Institutional Governance. This study employs a quantitative research design using primary data collected through structured questionnaires distributed to financial managers, internal auditors, accounting staff, and institutional leaders from public and private higher education institutions in Indonesia. A total of 210 valid responses were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that AIS implementation and auditing practices have a significant positive effect on SDG-oriented accountability. Furthermore, Internal Control Effectiveness partially mediates the relationship between AIS, auditing, and accountability, demonstrating that strong internal controls improve the reliability and transparency of institutional reporting. The findings also reveal that Institutional Governance strengthens the relationship between AIS, auditing, and SDG-oriented accountability, indicating that institutions with effective governance structures are better able to optimize digital accounting systems and audit functions to achieve sustainability objectives. This study contributes to the literature on sustainability accounting and governance by providing empirical evidence regarding the integration of AIS, auditing, internal control, and governance in promoting SDG-oriented accountability. The findings offer practical implications for institutional policymakers and management in developing sustainable governance and accountability frameworks.
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