Pengaruh Audit Teknologi Informasi terhadap Keandalan Laporan Keuangan Perusahaan Digital
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Abstract
Perkembangan perusahaan digital mendorong penggunaan teknologi informasi secara intensif dalam proses penyusunan laporan keuangan, yang di satu sisi meningkatkan efisiensi namun di sisi lain menimbulkan risiko terhadap keandalan informasi keuangan. Risiko tersebut menuntut adanya mekanisme pengendalian yang memadai melalui audit teknologi informasi. Penelitian ini bertujuan untuk menganalisis pengaruh audit teknologi informasi terhadap keandalan laporan keuangan pada perusahaan digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada auditor dan pihak pengelola keuangan perusahaan digital, kemudian dianalisis menggunakan perangkat lunak SPSS melalui uji validitas, uji reliabilitas, uji asumsi klasik, serta analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa audit teknologi informasi berpengaruh positif dan signifikan terhadap keandalan laporan keuangan perusahaan digital. Temuan ini menegaskan bahwa penerapan audit teknologi informasi yang efektif mampu meningkatkan integritas, akurasi, dan keterpercayaan laporan keuangan. Oleh karena itu, hasil penelitian ini penting sebagai dasar penguatan tata kelola teknologi informasi dan peningkatan kualitas pelaporan keuangan di era transformasi digital.
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