Wardani, Dewi Kusuma and Nugroho, Simon Pulung (2018) The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System. In: Joint Workshop KO2PI and The 1st International Conference on Advance & Scientific Innovation.
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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
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 11:25 |
| Last Modified: | 17 Apr 2026 15:52 |
| URI: | http://eprints.eai.eu/id/eprint/18810 |
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