PENGARUH TEKNOLOGI BLOCKCHAIN, KEANDALAN SISTEM, DAN KEAMANAN DATA TERHADAP TRANSPARANSI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI

Hani'ah, Adistya (2025) PENGARUH TEKNOLOGI BLOCKCHAIN, KEANDALAN SISTEM, DAN KEAMANAN DATA TERHADAP TRANSPARANSI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

Abstract This study is based on the rapid growth of information technology, particularly the adoption of blockchain in accounting systems, which is believed to enhance the accuracy, security, and transparency of financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to examine how blockchain technology, system reliability, and data security affect the transparency of financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Untuk tujuan penelitian ini, lima puluh perusahaan dipilih secara purposive berdasarkan berbagai kriteria. Annual financial statements dari perusahaan manufaktur dari tahun 2020 hingga 2020 digunakan sebagai sumber data sekunder. Untuk menganalisis data, analisis regresi linier dan analisis regresi moderat (MRA) digunakan bersama dengan program komputer SPSS. The moderation test shows that blockchain technology has a significant positive effect on transparency of financial statements, while xvisystem reliability also has a significant positive effect. The results also show that accountability strengthens the influence of system reliability on transparency but does not moderate the relationship between blockchain technology or data security and transparency. Menurut hasil studi, corporate management should strengthen the accountability culture, increase the dependability of accounting systems, and successfully implement blockchain technology in order to achieve greater transparency in financial reporting.Keywords: Blockchain, System Reliability, Data Security, Financial Report Transparency, Accountability.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Value Aded Tax ( VAT)., law No.42 Year 2009
Subjects:	A Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HANI'AH ADISTYA HANI'AH
Date Deposited:	21 Oct 2025 05:54
Last Modified:	21 Oct 2025 05:54
URI:	http://eprint.unipma.ac.id/id/eprint/5612

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