The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

Abstract

Information technology contributes to business efficiency, including the improvement of financial statement quality. This study aims to determine the impact of information technology on the financial statements quality and the moderating effect of the internal control system. The study used sixty village-owned enterprises in Kulon Progo, with 120 respondents. Using moderated regression analysis (MRA), the result showed that information technology affected financial statement quality. The internal control system strengthened the impact of information technology on financial statement quality. The result implies that village-owned enterprises must use information technology to improve their financial statement quality. Furthermore, the internal control system must be well implemented to make sure that the information technology can minimize errors and improve the quality of the financial statement.

Pemanfaatan teknologi pada kualitas laporan keuangan perusahaan

“…Ini dapat memberikan platform interaktif yang secara teknis terdengar dan merupakan hal yang hebat untuk profesi akuntansi [7]. Teknologi informasi memberikan kontribusi yang besar terhadap efisiensi bisnis, termasuk dalam meningkatkan kualitas laporan keuangan [8]. Saat ini, dampak teknologi terlihat jelas pada semua profesi.…”