The Role of Emerging Uses Technology-based in Accounting Information Processing (A Study of Property & Real Estate Sector in Indonesia)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 10
Abstract
Financial statements present the financial position and performance of an entity. The timeliness of submitting financial statements is crucial to make the decisions correctly. This research empirically tests the influence of providing modified opinions, the complexity of company operations, and company size on delays in submitting financial statements—the study was conducted using quantitative research methods. We are gathering data through analyses of the financial statements in the property and real estate sectors in 2020-2022. The results show that the complexity of a company's operations significantly positively affects delays in submitting financial reports. Meanwhile, providing a modified opinion and company size does not affect the delay in presenting financial statements. The results of this research imply the importance of using technology-based accounting information processing to meet user needs for timelines in financial statements submitted.
Authors and Affiliations
Pradita Dyah Ayu Paramitha, Agustin Fadjarenie
Keywords
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- EP ID EP727664
- DOI 10.47191/jefms/v6-i10-45
- Views 36
- Downloads 0
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