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The Influence of Financial Literacy and Financial Technology on the Quality of Financial Statements Purwanti, Rizki; Agustin, Khairunnisa; Sari, Kartika; Fitriani, Novi; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.112

Abstract

    This study examines the impact of financial literacy (the ability to understand and manage financial concepts) and financial technology (the use of digital tools to record, manage, and report finances) on the quality of financial reports (relevance, consistency, accuracy, and timeliness). Using a quantitative approach through a questionnaire survey of accounting students, the analysis includes validity, reliability, classical assumptions, and multiple linear regression tests. Results: Financial literacy has a significant positive effect on report quality; financial technology is not partially significant; together, the two contribute 34.8%, with the remainder influenced by other factors. This study is expected to enrich accounting theory and provide practical guidance for improving reporting standards.  
The Effect of Audit Information Systems on Audit Quality Control Fitriani, Novi; Sania, Flora; Sagala, Mohamad Hafidz; Wardhani , Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.116

Abstract

The increasing complexity of organizational processes has intensified the need for effective audit quality control to ensure reliable and accountable audit outcomes. Audit Information Systems (AIS) have emerged as a critical tool in supporting internal audit activities, particularly in managing audit findings and enhancing audit quality control. However, empirical evidence regarding the effectiveness of audit information systems in improving audit quality control remains limited, especially in the context of internal audits. This study aims to examine the effect of audit information systems on audit quality control, with particular attention to the management of audit findings. The research adopts a quantitative approach using data collected from internal auditors through structured questionnaires. Statistical analysis is employed to assess the relationship between audit information systems, audit findings management, and audit quality control. The results indicate that audit information systems have a significant positive effect on audit quality control by improving data accuracy, consistency, transparency, and timeliness of audit processes. Furthermore, effective management of audit findings through information systems contributes to enhanced audit accountability and compliance with audit standards. These findings highlight the strategic role of audit information systems in strengthening internal audit functions and supporting organizational governance. The study contributes to the literature on audit information systems and provides practical implications for audit institutions seeking to improve audit quality control through digital transformation.