Pemanfaatan teknologi pada kualitas laporan keuangan perusahaan
Abstract
Penelitian ini bertujuan untuk mengetahui fungsi dan manfaat teknologi bagi perusahaan dalam penyusunan laporan keuangan. Laporan keuangan merupakan salah satu informasi yang dihasilkan dari proses pencatatan, analisis, dan sistem informasi akuntansi untuk mengetahui kondisi dan perkembangan perusahaan. Dengan demikian, kondisi keuangan suatu perusahaan yang buruk dapat diketahui. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui angket. Berdasarkan hasil penelitian ini menunjukkan bahwa kemajuan teknologi dapat memberikan pengaruh yang baik dalam menghasilkan laporan keuangan yang berkualitas menurut standar akuntansi yang telah ditetapkan. Oleh karena itu, penelitian ini terbukti memberikan manfaat dan informasi bagi perusahaan untuk memanfaatkan dan beradaptasi dengan teknologi yang semakin pesat, sehingga memudahkan perusahaan dalam menyusun laporan keuangan yang berkualitas.
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References
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[3] Soleh, M., Sutarti, S., & Rosita, S. I. 2020. The Effect of Human Resources Quality and Technology Adoption on the Quality of Financial Reporting (Evidence from MSMEs in Bogor). In 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019) (pp. 199-203). Atlantis Press.
[4] Etchi, P. E., & Tarkpah, S. F. 2019. How Has Technology Influenced Financial Reporting Process In Accounting Firms?: An analysis of two international audit firms in Liberia.
[5] Sepehrdoust, H. 2018. Impact of information and communication technology and financial development on economic growth of OPEC developing economies. Kasetsart Journal of Social Sciences.
[6] Biddle, G. C., Hilary, G., & Verdi, R. S. 2009. How does financial reporting quality relate to investment efficiency?. Journal of accounting and economics, 48(2-3), pp. 112-131.
[7] Zhou, H. 2019. Information Technology and Its Application in Accounting Simulation Experiments. In Journal of Physics: Conference Series, 1213(4), p. 042051.
[8] Kusuma Wardani, D., & Pulung Nugroho, S. 2018. The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System. In Proceedings of the Joint Workshop KO2PI and the 1st International Conference on Advance & Scientific Innovation (pp. 10-15).
[9] Türegün, N. 2019. Impact of technology in financial reporting: The case of Amazon Go. Journal of Corporate Accounting & Finance, 30(3), pp. 90-95.
[10] Kurniawan, B., & Gunawan, N. M. 2019. Utilization of Technology in Online Businesses College Students. In IOP Conference Series: Materials Science and Engineering, 662(3), p. 032059.
[11] Anggadini, S. D., & Susanto, A. 2017. Study of Resources Allocation on the Implementation of Accounting Information System. Journal of Engineering and Applied Sciences, 12(11), pp. 9255-9259
[12] Yahaya, M. H., & Ahmad, K. 2019. Factors Affecting the Acceptance of Financial Technology among Asnaf for the Distribution of Zakat in Selangor-A Study Using UTAUT. Journal of Islamic Finance, 8, pp. 035-046.
[13] Anggadini, S. D. 2015. Accounting Information System Quality Related to Ethics and Competence of User’s. International Journal of Applied Business and Economic Research, 13(5), pp. 3143–3158.
[14] Hanifah, S., Sarpingah, S., & Putra, Y. M. (2020). The Effect of Level of Education, Accounting Knowledge, and Utilization Of Information Technology Toward Quality The Quality of MSME’s Financial Reports. In The 1st Annual Conference Economics, Business, and Social Sciences (ACEBISS) 2019, 1(3).
[15] Amaliyah, A. R., Apriyanto, G., & Sihwahjoeni, S. 2019. The Effect of Competence Financial Manager, Internal Control System, and Utilization of Technology Information on the Quality of Financial Report (A Study on Credit Unions In The Kepanjen District). Research Journal of Finance and Accounting, 10(4), pp. 99-104.
[16] Kandasamy, I., Kandasamy, W. V., Obbineni, J. M., & Smarandache, F. 2020. Indeterminate Likert scale: feedback based on neutrosophy, its distance measures and clustering algorithm. Soft Computing, 24(10), pp. 7459-7468.
[17] Joshi, A., Kale, S., Chandel, S., & Pal, D. K. 2015. Likert scale: Explored and explained. Current Journal of Applied Science and Technology, pp. 396-403.
[18] Batmetan, J. R. 2018. Pengaruh Perilaku Cyber Crime Terhadap Pengguna Aplikasi E-Commerce.
[19] Idward, N. N., Majid, J., & Mediyati, M. 2018. The Effect Of Competence Of Human Resources, Information Technology And Accountability On The Quality Of Regional Financial Statements With Internal Control Systems As A Moderation (Study In District Of Gowa). International Journal of Economics Management and Social Science, 1(4), pp. 142-155.
[20] Gamayuni, R. R. 2009. Perkembangan Standar Akuntansi Keuangan Indonesia Menuju Internasional Financial Reporting Standards. Jurnal Akuntansi dan keuangan, 14(2), pp. 153-166.
Published
2021-08-10
How to Cite
ANGGADINI, Sri Dewi et al.
Pemanfaatan teknologi pada kualitas laporan keuangan perusahaan.
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research), [S.l.], v. 5, n. 3, p. 644-649, aug. 2021.
ISSN 2598-8719.
Available at: <https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/480>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.52362/jisamar.v5i3.480.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
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