Impact of Digital Technology and Time Precision on The Quality Of Destinational Reports in Pinrang District

Abstract

The study aims to investigate and study the impact of digital technology and timeliness on the quality of financial reporting in the village in Pinrang District. The research used quantitative methods and involved 15 villages in Patampanua, Duampanua and Lembang districts of Pinrang. Sample selection using convenience sampling method with criteria, namely, experience in village financial management, use of digital technology, involvement in the financial reporting process. So the total number of respondents is 100 people consisting of the village chief, the village secretary, the treasury and the village staff. The data source used is primary data by distributing questionnaires to the village appliances. The data analysis techniques used are validity tests, reliability tests, double linear regression analysis, and t tests. The results of this research identify that digital technology and timing accuracy have a significant impact on the quality of the financial reporting of the village in Pinrang District. The implications of this study are beneficial in reducing the risk of human error in recording and ensuring that the financial information presented in the financial statements is more reliable. This will make it easier for the village apparatus to make quick decisions and can improve the village's competitiveness in obtaining resources and support.