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Abstract

Perkembangan teknologi informasi telah mendorong perusahaan untuk melakukan transformasi digital dalam berbagai aktivitas bisnis, termasuk pengelolaan bukti transaksi keuangan. Digitalisasi bukti transaksi diyakini mampu meningkatkan efisiensi administrasi, meminimalkan kesalahan pencatatan, serta menghasilkan informasi keuangan yang lebih akurat dan tepat waktu. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi bukti transaksi terhadap kualitas laporan keuangan pada PT Keloria Moringa Jaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah seluruh karyawan yang terlibat dalam proses administrasi dan penyusunan laporan keuangan, sedangkan sampel ditentukan menggunakan teknik purposive sampling sebanyak 60 responden. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert lima poin. Analisis data menggunakan regresi linear sederhana dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa digitalisasi bukti transaksi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Semakin baik penerapan digitalisasi bukti transaksi, semakin tinggi kualitas laporan keuangan yang dihasilkan perusahaan, ditinjau dari aspek relevansi, keandalan, ketepatan waktu, dan kemudahan dipahami. Temuan ini memberikan implikasi bahwa transformasi digital dalam pengelolaan dokumen keuangan menjadi salah satu faktor penting dalam meningkatkan kualitas informasi akuntansi perusahaan.

Keywords

Digitalisasi bukti transaksi; kualitas laporan keuangan; sistem informasi akuntansi; transformasi digital.

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