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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Nurse and Health: Jurnal Keperawatan Jurnal Pengabdian Magister Pendidikan IPA Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL KESEHATAN MERCUSUAR jurnal abdimas saintika Jurnal ABDI MERCUSUAR International Journal of Management, Economic and Accounting Jurnal Ilmu Manajemen METHONOMIX
Yola Yolanda
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

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Natural Language Processing (NLP) Sophistication on Financial Reporting in the State-Owned Banks in Medan City Yola Yolanda; Fenny Julistine Tarigan; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The increasing application of Natural Language Processing (NLP) has transformed financial reporting practices through the automation of narrative disclosure analysis and regulatory document processing. Although NLP adoption has become more widespread in the banking sector, empirical evidence on how the level of organizational information technology maturity influences the effectiveness of NLP in financial reporting remains limited, particularly in developing countries. Grounded in IT Capability Theory, this study aims to examine the effects of four dimensions of IT sophistication, namely informational sophistication, technological sophistication, functional sophistication, and managerial sophistication on financial reporting in state-owned banks in Medan City. This study employs survey data collected from employees of state-owned banks and analyzes the data using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The findings reveal that the impact of IT sophistication on financial reporting is not uniform. Functional sophistication and managerial sophistication are found to have a positive and significant effect on the quality of financial reporting, while informational sophistication and technological sophistication do not exhibit a significant effect at the 5% significance level. These results indicate that the strategic value of NLP in financial reporting can only be realized when the technology is effectively integrated into core business processes and supported by adequate governance structures and managerial commitment. This study contributes empirical evidence to the development of IT Capability Theory within the context of NLP implementation in the banking sector of developing countries. From a practical perspective, the findings underscore the importance of strengthening functional integration and managerial roles in NLP-based digital transformation strategies for financial reporting.
Co-Authors Andika, Mira Asnika Putri Simanjuntak Ausrianti, Rizka Dedi Adha Efendi, Zulham Febrina Rita Albeta Febriyanti Febriyanti Febriyanti febriyanti febriyanti Fenny Julistine Tarigan Feri Musharyadi, M.Kom Fitria Alisa Iskandar Muda Isma, Muhammad Fauzan Lola Despitasari M. Irsyad Nur Mitayani Naca Perangin-angin Nur Gusti Adia Nurleny, Nurleny Peni Deka Putri Rini Rahmayanti Rizka Aprisanti Syahnan Aly Lubis Ulfa Suryani Vivi Rizkiana Aprilla Yazia, Velga