Digitalization Disclosure and Accounting Information Quality

Purpose -This study aims to examine how digitalization disclosures affect the quality of accounting information. The quality of accounting information is important for a company because it have an impact on internal and external parties. However, in Indonesia, digitilization disclosure is still an issue. Therefore, this study was conducted to address this problem by making digitalization a variable that can influence the quality of accounting information. Digitalization can increase transparency and accuracy through automation in the financial reporting process. Hence, increases the quality of financial reporting. However, 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 disclosed their digitalization efforts.