The Role of Management Accounting System to Enhance the Sustainable Financial Reporting
Table 6: Indirect Effects of Hypotheses
NO | Indirect Effects | Original sample (O) | Sample mean (M) | Standard deviation | T (values) | P (values) | Results |
H1 | Management Accounting System -> Sustainable Financial Reporting | 0.505 | 0.506 | 0.036 | 13.939 | 0 | Supported |