The Effect of Application of Information Technology on the Efficiency of Financial Reporting

Authors

  • Dina Fitri Septarini Universitas Musamus, Indonesia
  • Heru Ismanto Universitas Musamus, Indonesia

DOI:

https://doi.org/10.1229/tecempresarialjournal.v18i1.192

Keywords:

Information Technology, Efficiency, Financial Statements.

Abstract

The digital era is an era in which the use of technology and information is quite commonplace to be applied in various fields. Information technology provides various conveniences in every activity, including financial reporting. This research was conducted to see how the application of information technology can provide efficiency to financial reporting. This research will be carried out using a descriptive qualitative approach. The data used in this study comes from mixed results of previous studies and studies still relevant to the research content. The results of this study then found that the presence of information technology significantly influences the efficiency of financial reporting. This is because the company of automation using software applications can speed up the reporting process and reduce dependence on manual work. The use of e-reporting can also increase accessibility and fluency in delivering information. Through this e-reporting, the latest information can be accessed directly, so efficiency is much better than without technology.

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Published

2023-05-23

How to Cite

Septarini, D. F., & Ismanto, H. (2023). The Effect of Application of Information Technology on the Efficiency of Financial Reporting. TEC EMPRESARIAL, 18(1), 478–491. https://doi.org/10.1229/tecempresarialjournal.v18i1.192