Main Article Content
These purposes of this study is (1) to study the qualitative characteristics of financial reports, (2) to analyze the relationship between digital accounting and the quality of financial reports, and (3) to analyze the impact of digital accounting on the quality of financial reports. The sample group used in the research was 275 certified public auditors. The tool used to collect data was a questionnaire. Statistics used to analyze the data included percentage, mean, standard deviation correlation analysis, and simple regression analysis for hypothesis testing.
The results of the research showed that (1) the quality of financial reports consist of basic qualitative characteristics and high level overall quality characteristics, (2) digital accounting is related to the quality of financial reports and take place in the same direction with a significance level of 0.01, and (3) digital accounting affects the quality of financial reports at a significance level of 0.01.
Finally, digital accounting can provide benefits to society by giving a perspective on improved characteristics, can be used to make operations more efficient and more effective, and can provide a new theoretical framework (Basic Research) in accounting.
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