The Effect Of Accounting Digitization On Environmental Accounting Disclosure Through Human Resource Capacity In Msmes In Ambon City

Abstract

This study aims to analyze the influence of accounting digitization on environmental accounting disclosure in MSMEs in Ambon City with human resource capacity as a mediation variable. The study uses a quantitative approach with an explanatory survey of 113 respondents. Data was analyzed using statistical tests and Macro Hayes mediation analysis. The results of the study show that accounting digitization has a significant effect on human resource capacity, and human resource capacity has a significant effect on environmental accounting disclosure. However, accounting digitization does not have a direct effect on environmental accounting disclosure. Accounting digitization has an effect on environmental accounting disclosure through human resource capacity. This finding shows that human resource capacity is an important link between accounting digitization and environmental accounting disclosure in MSMEs in Ambon City.