Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi

Abstrak

This study aims to analyze the influence of cloud accounting and financial 
technology (fintech) on the role of accountants, with accounting ethics as a 
moderating variable. A quantitative approach was employed using the 
Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The 
research sample consisted of 120 respondents, namely internal accountants of 
companies in Denpasar City who utilize cloud accounting and fintech systems 
in their accounting and financial reporting activities. he study found that cloud 
accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, 
p = 0.000) both have a positive and significant impact on the role of 
accountants, indicating that technological advancement strengthens 
accountants’ professional functions. However, accounting ethics did not 
significantly moderate either relationship (p > 0.05), suggesting that in the 
digital era, the enhancement of accountants’ roles is driven more by 
technological adaptability and competence than by ethical moderation. Overall, 
this study emphasizes that digital transformation through cloud accounting and 
fintech drives the evolution of the accountant’s role from an administrative 
function toward a strategic, data-driven decision-making function.