The Influence of Blockchain Technology Integration and Organizational Structure on Accounting Audit Efficiency at XYZ Company in Indonesia

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Published: May 31, 2024
DOI: https://doi.org/10.58812/sak.v2i03.389
Keywords:
Accounting Audit Efficiency, Blockchain Technology, Organizational Structure

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Syamsu Rijal
Universitas Negeri Makassar
Erwina Kartika Devi
Institut Islam Al-Mujaddid Sabak
Ahmad Edi Saputra
Institut Islam Al-Mujaddid Sabak
Siti Fatimah
Institut Islam Al-Mujaddid Sabak
Sarwono Sarwono
Institut Islam Al-Mujaddid Sabak

Abstract

This research explores the impact of the integration of Blockchain technology and organizational structure on the efficiency of accounting audits at XYZ Company in Indonesia through quantitative analysis. Surveys, interviews and document analysis were conducted to collect data from employees involved in the accounting and audit process. The results show a moderate level of integration of Blockchain technology and organizational decentralization, with a positive correlation between these factors and audit efficiency. Regression analysis confirms the predictive power of Blockchain integration and organizational structure on audit efficiency. These findings highlight the importance of technological and organizational factors in shaping audit outcomes, with implications for theory and practice in the accounting profession.

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How to Cite
Rijal, S., Devi, E. K., Saputra, A. E., Fatimah, S., & Sarwono, S. (2024). The Influence of Blockchain Technology Integration and Organizational Structure on Accounting Audit Efficiency at XYZ Company in Indonesia. Sanskara Akuntansi Dan Keuangan, 2(03), 175–183. https://doi.org/10.58812/sak.v2i03.389
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Vol. 2 No. 03 (2024): Sanskara Akuntansi dan Keuangan (SAK)
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Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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