Analysis of the Impact of AI and Real-Time Data Technology Implementation on the Quality of Financial Statements

The advancement of digital technology, particularly artificial intelligence (AI) and real-time data technology, has meaningfully transformed the way accounting and financial reporting are conducted. This study aims to examine how the implementation of AI and real-time data technology affects the quality of financial statements. A qualitative approach was employed through literature review and descriptive analysis of various relevant scientific sources. The findings indicate that the use of AI can improve the accuracy, relevance, reliability, and timeliness of financial statements. This is achieved through automated recording, large-scale data processing, and the ability to detect anomalies and fraud at an early stage. Integrating cloud-based accounting systems with real-time data technology also enhances transparency and the efficiency of collaboration among accountants, management, and auditors. However, the successful adoption of this technology cannot occur without additional support. It depends heavily on the readiness of human resources, the level of digital competency, the quality of technological infrastructure, cybersecurity, and internal controls within the organization. According to the Technology Acceptance Model (TAM) and the Theory of Technology to Performance Chain (TPC), the collaboration between advances in AI systems and user competency is a critical factor in achieving successful digital transformation in accounting. This study concludes that the quality of financial statements in the modern era is the result of a combination between the sophistication of digital technology and the capabilities of the people who use it.