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