KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 12 No. 1 (2026): Kalbisiana

Pengaruh Kinerja Pengelola Keuangan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelaporan Keuangan

Setiadi, Jonathan (Unknown)
Lawita, Florencia Irena (Unknown)



Article Info

Publish Date
11 May 2026

Abstract

This study aims to examine the effect of financial manager performance and the utilization of information technology on the quality of financial reporting in PT Indotruck. The quality of financial reporting is one of the important indicators in the transparency and accountability of financial management. This study uses a quantitative approach with a survey design. The data analysis method used is multiple linear regression to test the effect of financial manager performance variables and the utilization of information technology on the quality of financial reporting. The results of the study indicate that financial manager performance and the utilization of information technology have a significant effect on the quality of financial reporting. The utilization of information technology, especially in the form of accounting software, has been shown to increase the accuracy and efficiency of financial reporting. This study provides implications for financial managers and organizations to further improve the competence of financial managers and maximize the utilization of information technology to produce quality financial reports.

Copyrights © 2026






Journal Info

Abbrev

kalbisiana

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...