Information Technology, Internal Control, and Public Sector Financial Reporting Quality: A Systematic Literature Review

Tari Apriani (Master of Accounting Study Program, Faculty of Economics and Business, Universitas Jambi, Jl. Arif Rahman Hakim, Telanaipura, Kota Jambi 36361, Indonesia)
Muhammad Gowon (Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Jl. Arif Rahman Hakim, Telanaipura, Kota Jambi 36361, Indonesia)
Yudi Yudi (Department of Accounting, Faculty of Economics and Business, Universitas Jambi, Jl. Arif Rahman Hakim, Telanaipura, Kota Jambi 36361, Indonesia)

JURNAL AKUNTANSI DAN AUDITING
Volume 23, Nomor 1, Tahun 2026

This study synthesizes empirical evidence on the effects of information technology (IT) utilization and internal control systems on public sector financial reporting quality through a Systematic Literature Review (SLR) following the PRISMA 2020 protocol. Thirty peer-reviewed articles published between 2020 and 2026, sourced from SINTA, Scopus, and Google Scholar, were systematically selected and analyzed. Findings consistently confirm that IT utilization and internal control systems each exert a significant positive effect on financial reporting quality. Three dominant themes emerge: IT as an enabler of data accuracy and timeliness, internal control as a governance safeguard reducing reporting errors, and complementary interactive effects between both constructs. Human resource competency is identified as a critical moderating factor. Several methodological gaps and future research directions are proposed. Findings carry implications for public sector governance reform and financial management policy. Keywords: information technology; internal control; financial reporting quality; public sector; systematic literature review.