The Effects of Digitalization and Accounting Information Systems on Financial Reporting Quality in Hospitals

Nobella Pratiwi, Irwan Sutirman Wahdiat, Siti Jubaedah

Abstract


This study examines how digitalization strengthens Accounting Information Systems (AIS) and how these enhancements subsequently improve the quality of internal and external financial reporting in hospitals. Data were collected through structured questionnaires distributed to hospital financial and administrative personnel. The results show that digitalization significantly enhances the effectiveness of AIS, which in turn improves the accuracy, timeliness, and reliability of both internal and external financial reports in hospitals. These findings underscore the importance of integrating advanced digital systems to support decision-making and strengthen organizational governance. Overall, the study contributes to the growing literature on digital transformation in healthcare and highlights the critical role of AIS in promoting trustworthy financial information for stakeholders.

This study examines how digitalization strengthens Accounting Information Systems (AIS) and how these enhancements subsequently improve the quality of internal and external financial reporting in hospitals. Data were collected through structured questionnaires distributed to hospital financial and administrative personnel. The results show that digitalization significantly enhances the effectiveness of AIS, which in turn improves the accuracy, timeliness, and reliability of both internal and external financial reports in hospitals. These findings underscore the importance of integrating advanced digital systems to support decision-making and strengthen organizational governance. Overall, the study contributes to the growing literature on digital transformation in healthcare and highlights the critical role of AIS in promoting trustworthy financial information for stakeholders.


Keywords


Accounting Information Systems; digitalization; financial reporting quality; transparency

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References


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DOI: https://doi.org/10.24167/jab.v23i2.14440

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