Title:
DETERMINANT FACTOR OF CONTINUOUS ACCOUNTING IMPLEMENTATION BASED ON INDONESIA BANKING’S EMPLOYEES

Authors:
Dian Widiyati, Etty Murwaningsari and Juniati Gunawan

Abstract:
This study aims to examine and analyze the influence of digital capabilities, cybersecurity awareness, green human capital, gender, and experience on continuous accounting implementation. This study uses primary data in the form of questionnaires. The sample in this study was 614 employees of the finance and information technology division at banks registered with the Bank Based on Core Capital Group (KBMI). The result of this study shows that digital capability has no influence on continuous accounting implementation, cybersecurity awareness has a positive influence on continuous accounting implementation, green human capital has a positive influence on continuous accounting implementation, gender has a positive influence on continuous accounting implementation, and experience has no influence on continuous accounting implementation.

Keywords:
Continuous Accounting Implementation, Banking, Indonesia