TRANSPARENCY AND GOVERNANCE ENHANCEMENT IN MODERN INSTITUTIONS THROUGH ACCOUNTING DIGITALIZATION TRANSFORMATION
Keywords:
Accounting Digitalization, Institutional Transparency, Digital Governance, Financial Accountability, Organizational SustainabilityAbstract
This study examines the mediating role of Psychological Safety in the relationship between digital competence, employee agility, and employee performance within the context of digital transformation. It aims to address the gap between high employee capability and suboptimal performance outcomes observed in modern organizations. An exploratory qualitative approach was employed, involving employees from PLN Indonesia Power. Data were collected through in-depth interviews, observations, and document analysis to capture employees’ experiences and perceptions regarding digital work environments. Data Analysis. The collected data were analyzed using thematic analysis. This process included data familiarization, coding, theme development, and interpretation to identify patterns related to digital competence, agility, psychological safety, and performance. The findings reveal that while employees demonstrate high levels of digital competence and agility, their performance is significantly influenced by the level of psychological safety in the workplace. Employees working in supportive environments exhibit greater confidence, willingness to experiment, and active participation, leading to improved performance. Conversely, low psychological safety limits knowledge sharing and innovation, resulting in underutilization of employee capabilities. The study also identifies psychological safety as a key mechanism that transforms individual capabilities into effective performance outcomes. This study proposes a conceptual model highlighting the mediating role of psychological safety in bridging the gap between employee capabilities and performance. The findings emphasize that successful digital transformation requires not only technological readiness but also a psychologically supportive work environment.
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