Pengaruh Digitalisasi Akuntansi Dan Good Governance Terhadap Keberlanjutan Perusahaan Melalui Penerapan Akuntansi Berkelanjutan Sebagai Variabel Mediasi (Studi Empiris Pada Umkm di Kota Medan)

Suci Khairani : Universitas Muhammadiyah Sumatera Utara , Maya Sari : Universitas Muhammadiyah Sumatera Utara , Widia Astuty Astuty : Universitas Muhammadiyah Sumatera Utara
Submitted: 11-06-2026 || Accepted: 07-09-2026 || Published: 07-09-2026

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi akuntansi dan good governance terhadap keberlanjutan perusahaan dengan akuntansi berkelanjutan sebagai variabel mediasi pada UMKM di Kota Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data Partial Least Square (PLS) melalui perangkat lunak SmartPLS. Populasi dalam penelitian ini mengacu pada data UMKM di Kota Medan berdasarkan Badan Pusat Statistik (BPS), sedangkan sampel penelitian ditentukan menggunakan teknik non-probability sampling dengan pendekatan purposive sampling, sehingga diperoleh sebanyak 205 responden yang diperoleh melalui teknik penyebaran kuesioner. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi tidak berpengaruh signifikan terhadap keberlanjutan perusahaan, namun berpengaruh signifikan terhadap akuntansi berkelanjutan. Good governance berpengaruh signifikan terhadap keberlanjutan perusahaan maupun terhadap akuntansi berkelanjutan. Selanjutnya, akuntansi berkelanjutan berpengaruh signifikan terhadap keberlanjutan perusahaan. Hasil pengujian pengaruh tidak langsung menunjukkan bahwa akuntansi berkelanjutan mampu memediasi secara penuh hubungan antara digitalisasi akuntansi terhadap keberlanjutan perusahaan, serta mampu memediasi secara parsial hubungan antara good governance terhadap keberlanjutan perusahaan pada UMKM di Kota Medan.

Kata Kunci : Akuntansi Berkelanjutan, Digitalisasi Akuntansi, Good Governance, Keberlanjutan Perusahaan


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DOI (PDF (Bahasa Indonesia)): https://doi.org/10.30596/liabilities.v9i2.31004.g16140

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