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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia
T Manik
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Economics, Econometrics & Finance

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Digital Technology Implementation and Financial Reporting Quality T Manik
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/9g5tca75

Abstract

This study examines the effect of digital technology implementation on financial reporting quality among non-financial companies listed on the Indonesia Stock Exchange during the 2018–2025 period. Using a quantitative research approach, the study analyzes 3,185 firm-year observations from 455 companies. Digital technology implementation was measured through content analysis based on nine digital transformation components and 102 keyword indicators disclosed in annual reports. Financial reporting quality was proxied using the Jones Model, Dechow Model, and accounting conservatism measures. The findings indicate that digital technology implementation significantly improves financial reporting quality by enhancing internal control effectiveness, reducing information asymmetry, limiting earnings management practices, and increasing reporting transparency and reliability. The results further reveal that audit quality, firm age, and company growth positively influence financial reporting quality, whereas leverage, loss conditions, and the COVID-19 pandemic negatively affect reporting quality. Overall, this study provides empirical evidence that digital transformation plays an important role in strengthening the quality, credibility, and transparency of corporate financial reporting.
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