International Journal of Business, Law, and Education
Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education (ongoing)

The Effect of Capital Structure, Financial Literacy and Technology Adoption on Financial Reporting Efficiency in the Indonesian Food & Beverage Industry

Thanne, Stevanus (Unknown)
Ariadi, Wa (Unknown)
Rerung, Ahadi (Unknown)

Article Info

Publish Date
30 May 2024

Abstract

This study examines the influence of capital structure, financial literacy, and technology adoption on the efficiency of financial reporting in the Indonesian Food & Beverage (F&B) sector. Using survey questionnaires and data analysis with SPSS version 26, a sample of 150 enterprises from different industrial groups was analyzed. Descriptive statistics, correlation analysis, multiple regression analysis, and mediation analysis were performed to investigate the relationships among the research variables. The findings show important positive connections between levels of financial knowledge, practices of adopting technology, and efficiency in financial reporting. However, metrics related to capital structure did not have a significant impact. Mediation research shows that financial literacy levels partly mediate the connection between technology use and financial reporting efficiency. These results highlight the significance of knowledge and skills of individuals and the technical systems in improving the way financial information is reported in the Indonesian food and beverage industry.

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Journal Info
International Journal of Business, Law, and Education
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journal

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IJBLE Scientific Publications Community Inc

Subject

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Description

International Journal of Business, Law, and Education disseminates knowledge about Business, Law, and Education that useful to academics, educators, scholars, managers, practitioners, policy makers, consumers, and other stakeholders all around the ...