EVALUASI ATAS PERANAN TEKNOLOGI INFORMASI PADA PROSES AKUNTANSI UNTUK MENGHASILKAN LAPORAN KEUANGAN YANG RELEVAN DAN RELIABLE (Studi Kasus Pada PT Seneca Indonesia)
Abstract: Today, information
technology is developed so rapidly and provides a lot of convenience for the
business. With the advances in information technology, corporate accounting
process changes from a manual system to computer-based information systems. The
use of information technology can also improve internal controls by adding new
control procedures are done by a computer, called IT controls. IT controls can
help to control the processing of computer-based accounting to produce relevant
and reliable financial statements. Therefore, the problem to be studied in this
study are: to evaluate the role of information technology in PT Seneca
Indonesia’s accounting process and to examine whether the role of information
technology in PT Seneca Indonesia has been effective to produce relevant and
reliable financial statements. The results showed that the role of information
technology in PT Seneca Indonesia’s accounting process has been effective in
supporting the production of relevant and reliable financial statements. It is
also supported by IT controls that have been implemented by the company
sufficiently. The author tries to give some advice to the information
technology control weaknesses that was found in this study, such as by
implementing segregation of duties in the IT division and implementing
cancellation of document.
Keywords: information
technology, accounting process, IT controls, financial statements, relevant,
reliable
Penulis: Elizabeth Tiur
Manurung, Tantya Adrianti
Kode Jurnal: jpakuntansidd130147
