Table 1. Results summary of convergent...

Table 1.

Results summary of convergent validity

Latent variable	Observation items acronyms	Convergent validity		Construct reliability		Discriminant validity
Latent variable	Observation items acronyms	Standardized factor loadings ranges	AVE	Cronbach’s α	CR	Discriminant validity
Digitalization of accounting information system	DOAI
Data input system	DIS	0.623–0.760	0.603	0.803	0.808	Yes
Data processing system	DPS	0.716–0.822	0.664	0.860	0.862	Yes
Data storage system	DSS	0.652–0.729	0.617	0.858	0.859	Yes
Financial statement system	FSS	0.644–0.757	0.648	0.836	0.840	Yes

Quality of information on financial reports	QIFR
Relevance	REL
Predictive value	PRV	0.622–0.782	0.605	0.829	0.830	Yes
Confirmatory value	CV	0.780–0.801	0.618	0.798	0.802	Yes
Faithful representation	FRE
Complete depiction	CD	0.688–0.787	0.664	0.839	0.840	Yes
Neutral depiction	ND	0.707–0.802	0.710	0.870	0.883	Yes
Free from error	FFE	0.728–0.821	0.717	0.866	0.870	Yes
Enhancing qualitative characteristics	EQC
Comparability	CO	0.610–0.775	0.629	0.833	0.835	Yes
Verifiability	VE	0.711–0.848	0.671	0.896	0.910	Yes
Timeliness	TI	0.732–0.811	0.718	0.869	0.870	Yes
Understandability	UN	0.701–0.822	0.652	0.891	0.895	Yes
Sustainable innovation ecosystem	SIE
Economic innovation	EI	0.765–0.833	0.604	0.845	0.847	Yes
Environmental innovation	ENI	0.666–0.795	0.648	0.873	0.876	Yes
Societal innovation	SI	0.712–0.834	0.701	0.872	0.874	Yes
Public value	PV
Outcome achievement	OA	0.738–0.801	0.722	0.831	0.833	Yes
Trust and legitimacy	TAL	0.759–0.812	0.725	0.810	0.813	Yes
Service delivery quality	SDQ	0.662–0.796	0.678	0.807	0.809	Yes
Efficiency	EFF	0.773–0.815	0.692	0.897	0.899	Yes

Latent variable	Observationitems acronyms	Convergent validity		Construct reliability		Discriminantvalidity
Latent variable	Observationitems acronyms	Standardized factor loadings ranges	AVE	Cronbach’s α	CR	Discriminantvalidity
Digitalization of accounting information system	DOAI
Data input system	DIS	0.623–0.760	0.603	0.803	0.808	Yes
Data processing system	DPS	0.716–0.822	0.664	0.860	0.862	Yes
Data storage system	DSS	0.652–0.729	0.617	0.858	0.859	Yes
Financial statement system	FSS	0.644–0.757	0.648	0.836	0.840	Yes

Quality of information on financial reports	QIFR
Relevance	REL
Predictive value	PRV	0.622–0.782	0.605	0.829	0.830	Yes
Confirmatory value	CV	0.780–0.801	0.618	0.798	0.802	Yes
Faithful representation	FRE
Complete depiction	CD	0.688–0.787	0.664	0.839	0.840	Yes
Neutral depiction	ND	0.707–0.802	0.710	0.870	0.883	Yes
Free from error	FFE	0.728–0.821	0.717	0.866	0.870	Yes
Enhancing qualitative characteristics	EQC
Comparability	CO	0.610–0.775	0.629	0.833	0.835	Yes
Verifiability	VE	0.711–0.848	0.671	0.896	0.910	Yes
Timeliness	TI	0.732–0.811	0.718	0.869	0.870	Yes
Understandability	UN	0.701–0.822	0.652	0.891	0.895	Yes
Sustainable innovation ecosystem	SIE
Economic innovation	EI	0.765–0.833	0.604	0.845	0.847	Yes
Environmental innovation	ENI	0.666–0.795	0.648	0.873	0.876	Yes
Societal innovation	SI	0.712–0.834	0.701	0.872	0.874	Yes
Public value	PV
Outcome achievement	OA	0.738–0.801	0.722	0.831	0.833	Yes
Trust and legitimacy	TAL	0.759–0.812	0.725	0.810	0.813	Yes
Service delivery quality	SDQ	0.662–0.796	0.678	0.807	0.809	Yes
Efficiency	EFF	0.773–0.815	0.692	0.897	0.899	Yes

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