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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Marisa Christy Neno
Universitas Katolik Parahyangan
Economics, Econometrics & Finance

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The Role of Artificial Intelligence in Enhancing Accounting Process Efficiency and Financial Reporting Quality: A Systematic Literature Review Marisa Christy Neno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3593

Abstract

Advances in digital technology are driving the transformation of accounting practices through the use of Artificial Intelligence (AI), which can improve the efficiency of accounting processes and the quality of financial reporting. This study aims to analyse the role of AI in improving the efficiency of accounting processes and the quality of financial reporting, based on the findings of previous research. The study employed a Systematic Literature Review (SLR) method with a qualitative approach, involving a search for academic articles in the Google Scholar, Scopus and ScienceDirect databases. Literature selection was carried out based on inclusion and exclusion criteria in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, and the findings were subsequently analysed using thematic analysis techniques. Research findings indicate that the implementation of AI plays a role in automating various accounting processes, speeding up data processing, reducing human error, and improving productivity and operational efficiency. Furthermore, AI is capable of enhancing the quality of financial reporting by providing information that is more accurate, relevant, reliable, timely and transparent, whilst also supporting the early detection of errors and indications of fraud. The implementation of AI still faces challenges in the form of data security, system integration, staff competence, implementation costs, as well as ethical and regulatory considerations. Therefore, organisations need to strengthen their technological readiness, enhance staff competence, and implement sound data governance so that the use of AI can deliver optimal benefits in accounting and financial reporting practices.
The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices Marisa Christy Neno; Maria Regina Sofie Daneswari
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3594

Abstract

Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
The Impact of Auditor Rotation on Financial Statement Quality in the Manufacturing Sector Marisa Christy Neno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3600

Abstract

Auditor independence is a critical factor in maintaining the credibility of financial statements, prompting the Indonesian government to implement an auditor rotation policy through Minister of Finance Regulation No. 17/PMK.01/2008. However, the effectiveness of this policy in improving financial reporting quality remains a subject of academic debate. This study aims to analyze the impact of auditor rotation on financial reporting quality in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative associative causal-comparative approach was employed using purposive sampling, resulting in 90 observations. Auditor rotation and financial reporting quality were measured using dummy variables, with audit opinion serving as a proxy for financial reporting quality. Data were analyzed using panel logistic regression with a random effect model, selected based on the Hausman test results. The findings indicate that auditor rotation has an odds ratio of 1.304 with a significance value of 0.563 (p>0.05), suggesting that its effect on financial reporting quality is not statistically significant. The McFadden Pseudo R² of 0.003 further indicates that the model has very limited explanatory power regarding variations in financial reporting quality. These findings conclude that auditor rotation is not the sole determinant of financial reporting quality, as internal factors such as internal control systems, corporate governance, and management integrity also play significant roles. This study recommends that regulators and companies not rely solely on rotation policies but also strengthen auditor oversight and competency more comprehensively.
Co-Authors Maria Regina Sofie Daneswari