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Digitalization Disclosure and Accounting Information Quality

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dc.contributor.authorAditya Harry Pratamaen_US
dc.contributor.authorSany Dwitaen_US
dc.contributor.authorRabihah Md. Sumen_US
dc.date.accessioned2024-05-28T06:52:53Z
dc.date.available2024-05-28T06:52:53Z
dc.date.issued2023
dc.date.submitted2024-1-19
dc.descriptionVol 11, No 2en_US
dc.description.abstractPurpose – The quality of accounting information is a very important part for the company because it will have an impact on internal and external parties. However, in Indonesia this is still a problem, therefore this research was conducted to reduce this problem by making digitization as variable that can affect the quality of accounting information. Digitalization is able to increase transparency and accuracy through automation in the financial reporting process so that can support the quality of financial reporting. Design/methodology/approach – The sample in this research are companies engaged in the food and beverage, textile, and chemical sectors which focus on these three sectors because they are in line with a development initiative called "Making Indonesia 4.0". Research on this topic is still in the exploratory stage. The hypothesis of this research was rejected because the measurement of digitization used in this research was measured through voluntary disclosures by companies in the company's annual report, where in this case not all companies implementing digitization disclose their digitalization efforts. Findings – The results of this research analysis show that the application of digitalization in companies has not been maximized However, this study shows that the application of digitalization has a negative but insignificant effect on absolute discretionary accruals which describes the behavior of accrual earnings management. Originality/value – Further research on the effect of digitalization disclosure on the quality of accounting information is still rare and is still in the exploratory stage and this research is also supported by the Indonesian government's initiatives in order to encourage the implementation of digitalization of Indonesian companies called "Making Indonesia 4.0" which is in line with this research. Research limitations/implications – For further researchers, they can increase the number of samples, extend the year of observation, use other perspectives from the quality of accounting information and use other digitization measurements.en_US
dc.identifier.citationPratama, A. H. (2023). Digitalization disclosure and accounting information quality. Wahana Riset Akuntansi. 11 (2), 109-123en_US
dc.identifier.doi10.24036/wra.v11i2.124490
dc.identifier.epage123
dc.identifier.issn2656-0348
dc.identifier.issue2
dc.identifier.spage109
dc.identifier.urihttps://ejournal.unp.ac.id/index.php/wra/article/view/124490
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/7893
dc.identifier.volume11
dc.language.isoen_USen_US
dc.publisherUniversitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI)en_US
dc.relation.ispartofWahana Riset Akutansien_US
dc.subjectAccounting information quality; accrual quality; digitalization disclosure; voluntary disclosure.en_US
dc.titleDigitalization Disclosure and Accounting Information Qualityen_US
dc.typeArticleen_US
dspace.entity.typePublication

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