Bridging Accounting Information Systems and Audit Quality in Advancing SDGs: The Moderating Role of Institutional Governance and Transparency

Abstract

This study aimed to examine the effect of Accounting Information Systems (AIS) and Audit Quality on SDG Reporting, with Institutional Governance and Transparency serving as moderating variables. The research was conducted at state-owned and private organizations in Indonesia that had implemented sustainability reporting practices. The population consisted of finance managers, internal auditors, accounting staff, and sustainability reporting officers. A total of 180 respondents were selected using purposive sampling techniques. Data were collected through structured questionnaires distributed online and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Accounting Information Systems and Audit Quality had a positive and significant effect on SDG Reporting. In addition, Institutional Governance and Transparency strengthened the relationship between AIS, Audit Quality, and SDG Reporting effectiveness. Organizations with integrated accounting systems, high audit quality, and transparent governance mechanisms were found to produce more reliable and comprehensive sustainability reports aligned with Sustainable Development Goals (SDGs). The study highlighted the importance of combining technological capability, audit effectiveness, and governance quality in improving organizational sustainability reporting practices and stakeholder trust.