ANALISIS DIGITALISASI AKUNTANSI DALAM MENINGKATKAN AKURASI DAN TRANSPARANSI LAPORAN KEUANGAN

Abstract

This study aims to analyze the impact of accounting digitalization on the accuracy and transparency of financial reporting in companies. In the modern business environment, digital accounting systems are increasingly adopted to reduce human error, accelerate reporting processes, and improve the reliability of financial information for internal and external stakeholders. The research employs a quantitative approach, collecting data through questionnaires distributed to accounting professionals and by examining company financial reports. Data analysis is conducted using SPSS version 26, including validity, reliability, and multiple regression tests to examine the relationship between digital accounting implementation and financial report quality. The results indicate that accounting digitalization has a significant positive effect on both the accuracy and transparency of financial statements. Companies that adopt digital accounting systems can generate more precise, timely, and transparent financial information, which supports better decision-making and strengthens stakeholder confidence. These findings provide empirical evidence for managers and policymakers to prioritize digitalization in financial management practices