The Influence of Digital Transformation and Enterprise Risk Management on Good Corporate Governance through Accounting Information System as a Mediating Variable

Retno Wulandari; Wildan Febriansyah; Hendrawan Cahyaningrat; Hariyati; Eni Wuryani

doi:10.63922/ijebir.v5i04.4124

Retno Wulandari Master of Accounting, Faculty of Economics and Business, University State of Surabaya
Wildan Febriansyah Master of Accounting, Faculty of Economics and Business, University State of Surabaya
Hendrawan Cahyaningrat Master of Accounting, Faculty of Economics and Business, University State of Surabaya
Hariyati Master of Accounting, Faculty of Economics and Business, University State of Surabaya
Eni Wuryani Master of Accounting, Faculty of Economics and Business, University State of Surabaya

DOI: https://doi.org/10.63922/ijebir.v5i04.4124

Keywords: Digital Transformation; Enterprise Risk Management; Accounting Information System; Good Corporate Governance; Inventory Assets

Abstract

This study examines the relationships between Digital Transformation, Enterprise Risk Management (ERM), and Good Corporate Governance (GCG), while evaluating the mediating role of the Accounting Information System (AIS) in inventory asset management at a A State University with Legal Entity Status (PTNBH) in Surabaya. A quantitative explanatory approach was adopted, and data were gathered from 38 personnel responsible for inventory management, accounting information systems, internal oversight, and risk management activities. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 3. The findings demonstrate that Digital Transformation and ERM significantly enhance the quality of AIS. In addition, both variables directly contribute to stronger GCG practices. Nevertheless, AIS does not exhibit a significant direct influence on GCG and fails to mediate the relationship between Digital Transformation, ERM, and governance outcomes. These findings imply that improvements in inventory asset governance are primarily driven by digitalization initiatives and effective risk management practices rather than by AIS as an intermediary mechanism.

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