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All Journal Amkop Management Accounting Review (AMAR)
Ulfa Ulfa
Akuntansi, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Impact of Internal Audit Technology Adoption (CAATs and Data Analytics) on Financial Report Quality through Reporting Accountability Ulfa Ulfa; Mahmud Mahmud; Risca Ariska Ramadhan
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3694

Abstract

In the digital era, the demands of good governance require the public sector to adopt advanced audit technology. This research aims to examine the effect of Computer-Assisted Audit Techniques (CAATs) and Data Analytics on Financial Report Quality with Reporting Accountability as a mediating variable at the Dompu Regency Inspectorate. Based on Agency Theory, this explanatory quantitative study used a saturated sample technique of 45 auditors. Questionnaire data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The test results prove that CAATs' adoption does not directly affect report quality, but rather must go through reporting accountability as a full mediation. Conversely, Data Analytics is proven to have a significant effect both on accountability and directly on financial report quality without requiring mediation intervention. Reporting accountability itself is the most dominant determinant of report quality. This finding has an important implication that investment in supervisory technology infrastructure (especially CAATs) in local government will not impact the quality of public reporting if it is not accompanied by strengthening the overall bureaucratic accountability ecosystem.
Co-Authors Mahmud Mahmud Risca Ariska Ramadhan