ACCOUNTING INFORMATION AND SDGS: MODERATING EFFECTS OF COMMITMENT, LEADERSHIP, AUDIT, AND STRATEGY IN INDONESIAN TOURISM

Abstract

The present study aims to investigate the relationship between accounting information and the attainment of sustainable development goals (SDGs) within Indonesia’s tourism sector. It further examines the direct and moderating influences of organisational commitment, leadership style, audit committee involvement, and business strategy on this relationship. Data were gathered through a structured questionnaire administered to top management personnel within the Indonesian tourism industry, employing a convenience sampling method. A total of 217 valid responses were obtained for analysis. The empirical analysis was conducted using the Smart PLS platform, incorporating both measurement and structural model assessments. The measurement model confirmed the reliability and validity of the constructs. Structural equation modelling results indicated a significant and positive association between accounting information and the achievement of SDGs. Furthermore, the findings revealed that organisational commitment, audit committee oversight, leadership style, and business strategy each exhibited a direct and positive link to SDG realisation. Notably, the analysis identified significant moderating effects for leadership style and business strategy in the relationship between accounting information and SDG attainment, whereas organisational commitment and audit committee involvement did not demonstrate moderating roles. The study concludes by offering practical policy recommendations aimed at enhancing SDG performance in the tourism sector. Limitations of the study and avenues for future research are discussed in the concluding section.