THE EFFECT OF BLOCKCHAIN TECHNOLOGY, SYSTEM RELIABILITY, AND DATA SECURITY ON FINANCIAL STATEMENT TRANSPARENCY IN MANUFACTURING COMPANIES

Hani’ah Adistya, Juli Murwani

Abstract


Using accountability as a moderating variable, this study looks at how blockchain technology, system dependability, and data security affect the financial statement transparency of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The quick advancement of information technology, especially the use of blockchain in accounting, which is thought to improve accuracy, security, and transparency of financial data, is what spurred the study. The study use purposive selection to choose a sample of 50 manufacturing companies and uses secondary data from their yearly financial statements for the 2020–2024 timeframe. Multiple linear regression and moderated regression analysis (MRA) with SPSS were used to analyze the data. The findings show that financial statement transparency is significantly improved by blockchain technology. While data security has a favorable but not statistically significant influence, system reliability also exhibits a large beneficial impact. Accountability, according to moderation tests, increases the impact of system dependability on transparency but has no effect on the relationship between data security or blockchain technology and transparency. These results imply that increasing system dependability and implementing blockchain are useful tactics for boosting financial transparency, whereas accountability is essential for maximizing system reliability. In order to achieve greater transparency in financial reporting, businesses are urged to practically incorporate blockchain, improve the dependability of accounting systems, and cultivate an accountability culture.

Keywords: Blockchain Technology, System Reliability, Data Security, Financial Report Transparency, Accountability.


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