Pengaruh Cloud-Based Accounting Information System, Management Support, Dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Melalui Efektivitas Sistem Informasi Pada Klinik Di Jabodetabek
DOI:
https://doi.org/10.37385/x9snme73Keywords:
Cloud-Based Accounting Information System, Management Support, Budaya Organisasi, Efektivitas Sistem Informasi, Kualitas Laporan KeuanganAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Cloud-Based Accounting Information System (Cloud-Based AIS), Management Support, dan Budaya Organisasi terhadap Kualitas Laporan Keuangan melalui Efektivitas Sistem Informasi sebagai variabel mediasi pada klinik di wilayah Jabodetabek. Penelitian ini didasari oleh fenomena regulasi, yaitu masih banyaknya klinik yang belum mencapai target pengiriman data SATUSEHAT sebagaimana diamanatkan Peraturan Menteri Kesehatan Nomor 24 Tahun 2022, yang mengindikasikan bahwa efektivitas sistem informasi pada sektor klinik belum berjalan optimal. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui kuesioner skala Likert 1–5 dari 104 responden yang bekerja pada bagian keuangan, administrasi, dan operasional klinik di wilayah Jabodetabek, yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4, meliputi evaluasi outer model, inner model, dan pengujian hipotesis melalui prosedur bootstrapping. Model pengukuran memenuhi kriteria convergent validity, discriminant validity, dan internal consistency reliability, sedangkan model struktural menghasilkan nilai R² sebesar 0,373 untuk Efektivitas Sistem Informasi dan 0,457 untuk Kualitas Laporan Keuangan, keduanya berada pada kategori sedang. Hasil penelitian menunjukkan bahwa Cloud-Based AIS, Budaya Organisasi, dan Efektivitas Sistem Informasi berpengaruh positif dan signifikan secara langsung terhadap Kualitas Laporan Keuangan, sedangkan Management Support tidak berpengaruh signifikan secara langsung. Efektivitas Sistem Informasi terbukti memediasi pengaruh Cloud-Based AIS, Management Support, dan Budaya Organisasi terhadap Kualitas Laporan Keuangan. Secara keseluruhan, enam dari tujuh hipotesis yang diajukan diterima, dan hanya pengaruh langsung Management Support yang ditolak. Temuan ini menunjukkan bahwa peningkatan kualitas laporan keuangan pada klinik tidak hanya ditentukan oleh adopsi teknologi dan budaya organisasi, tetapi sangat bergantung pada efektivitas pemanfaatan sistem informasi keuangan dalam menghasilkan informasi yang akurat, relevan, dan tepat waktu.
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