IARNIARN

Indonesia Accounting Research JournalIndonesia Accounting Research Journal

This research aims to examine how accounting information transparency has undergone transformation and development in the digital era in every organization. The results of the study show that sophisticated data analysis techniques, adoption of modern data analysis technology, ERP implementation, understanding of new technologies, data analytical skills, BI application and the use of big data have a significant effect on the transparency of accounting information. The methodology of this research uses a qualitative descriptive approach by collecting data through literature review from various relevant sources, the data sources of this research include articles, journals, books, research reports and other sources.

Data analysis plays a crucial role in enhancing the transparency of accounting information.In the evolving digital era, the ability to analyze data is increasingly vital.While implementing data analytics presents challenges, its benefits significantly outweigh them, necessitating investments in employee training and adherence to ethical data analysis practices.

Future research should explore the integration of advanced data analytics techniques, such as machine learning, to predict financial irregularities and enhance fraud detection capabilities. Furthermore, studies could investigate the impact of data visualization tools on stakeholder understanding and engagement with financial information, moving beyond traditional reporting methods. Finally, research is needed to develop standardized ethical frameworks for data analysis in accounting, addressing concerns related to data privacy, bias, and the responsible use of artificial intelligence to ensure trust and accountability in financial reporting. These areas of investigation will contribute to a more robust and transparent accounting landscape, benefiting both organizations and their stakeholders by fostering greater confidence and informed decision-making.

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Pages7
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