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Standardised regression equation
DTA = -0.569 + 0.408FR+ 0.206DC+ 0.185LS+ 0.156IT+ 0.139PLE+ 0.109AC+ ei
Table 1. Model Summary b
R Adjusted R- Std. Error of the
Model R Durbin-Watson
Square Square Estimate
1 .949 a .821 .810 .51965 1.699
a. Predictors: (Constant), FR, IT, PLE, LS, AC, DC
b. Dependent Variable: DTA
Source: Author
Table 2. ANOVA a
Sum of Mean
Model df F Sig.
Squares Square
1 Regression 108.194 6 18.032 66.777 .000 b

Residual 41.856 155 .270
Total 150.049 161
a. Dependent Variable: DTA
b. Predictors: (Constant), FR, IT, PLE, LS, AC, DC
Source: Author
Table 3. Coefficients a

Unstandardized Standardized Collinearity
Model Coefficients Coefficients t Sig. Statistics
B Std. Error Beta Tolerance VIF

1 (Constant) -.569 .225 -2.533 .012
PLE .144 .048 .139 3.014 .003 .842 1.188
LS .181 .049 .185 3.692 .000 .717 1.394
AC .093 .043 .109 2.149 .033 .694 1.441
IT .169 .053 .156 3.178 .002 .748 1.338
DC .232 .061 .206 3.808 .000 .613 1.632
FR .367 .047 .408 7.771 .000 .652 1.533

Source: Data analysis results from SPSS version 27
5. Discussion and recommendations
The results of the regression analysis show that all of the factors in the model have a
positive effect on digital transformation in accounting at private universities. Among these
factors, financial resources (FR) have the strongest influence, with a coefficient of β = 0.408.
This finding suggests that the ability to allocate financial resources is crucial for
implementing technological systems and digital solutions in accounting activities. The
second most influential factor is organisational digital culture (DC), with a coefficient of β =
0.206, reflecting the importance of a working environment that encourages innovation and
the adoption of digital technologies.
In addition, leadership support (LS) also has a significant effect on digital
transformation, with β = 0.185, indicating that leadership support and strategic orientation
play an important role in implementing technological solutions in accounting. Information
technology infrastructure (IT) has a coefficient of β = 0.156, demonstrating that
technological systems and technical infrastructure are essential conditions for supporting
the digitalisation process. Furthermore, policy and legal environment (PLE), with β = 0.139,
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