Joint Workshop KO2PI and The 1st International Conference on Advance & Scientific Innovation

Research Article

The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

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  • @INPROCEEDINGS{10.4108/eai.23-4-2018.2277603,
        author={Dewi Kusuma Wardani and Simon Pulung Nugroho},
        title={The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System},
        proceedings={Joint Workshop KO2PI and The 1st International Conference on Advance \& Scientific Innovation},
        publisher={EAI},
        proceedings_a={ICASI},
        year={2018},
        month={7},
        keywords={information technology financial statement quality internal control system},
        doi={10.4108/eai.23-4-2018.2277603}
    }
    
  • Dewi Kusuma Wardani
    Simon Pulung Nugroho
    Year: 2018
    The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System
    ICASI
    EAI
    DOI: 10.4108/eai.23-4-2018.2277603
Dewi Kusuma Wardani1,*, Simon Pulung Nugroho2
  • 1: Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
  • 2: Universitas Pembangunan Nasional “Veteran”, Yogyakarta, Indonesia
*Contact email: d3wi_kusuma@yahoo.co.id

Abstract

Information technology contributes to business efficiency, including the improvement of financial statement quality. This study aims to determine the impact of information technology on the financial statements quality and the moderating effect of the internal control system. The study used sixty village-owned enterprises in Kulon Progo, with 120 respondents. Using moderated regression analysis (MRA), the result showed that information technology affected financial statement quality. The internal control system strengthened the impact of information technology on financial statement quality. The result implies that village-owned enterprises must use information technology to improve their financial statement quality. Furthermore, the internal control system must be well implemented to make sure that the information technology can minimize errors and improve the quality of the financial statement.