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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Summalaras Fatsagunar
Universitas Dirgantara Marsekal Suryadarma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Teknologi Informasi Keuangan dan Kualitas Audit Internal terhadap Kualitas Laporan Keuangan pada Wingdik 700/Hanud Surabaya Summalaras Fatsagunar; Eneng Sugihyanty
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7763

Abstract

This study aims to analyze the effect of Financial Information Technology and Internal Audit Quality on Financial Reporting Quality at Wingdik 700/Hanud Surabaya, both partially and simultaneously. The study employed a quantitative causal approach using primary data collected through Likert-scale questionnaires. Data analysis was conducted using SPSS version 26, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that Financial Information Technology has a positive and significant effect on Financial Reporting Quality (t = 6.973; p = 0.000). Similarly, Internal Audit Quality also has a positive and significant effect on Financial Reporting Quality (t = 2.220; p = 0.031). Simultaneously, both independent variables significantly influence Financial Reporting Quality. The coefficient of determination (R²) is 0.602, indicating that 60.2% of the variation in Financial Reporting Quality can be explained by Financial Information Technology and Internal Audit Quality, while the remaining 39.8% is influenced by other factors outside the scope of this study. These findings indicate that the effective use of financial information technology and the improvement of internal audit quality are important in supporting the preparation of reliable financial reports. The study highlights the need to strengthen the utilization of financial information systems and internal audit functions to improve the quality of financial reporting at Wingdik 700/Hanud Surabaya.
Co-Authors Sugihyanty, Eneng