ANALYSIS OF INFORMATION TECHNOLOGY IMPLEMENTATION AND INFORMATION SECURITY AWARENESS (ISA) REGARDING FINANCIAL REPORTING (OVERVIEW WITH THE DATA PROTECTION LAWS BY THE EUROPEAN UNION'S GENERAL DATA PROTECTION REGULATION (GDPR)
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Abstract
In this research, explaining and explaining the implementation of Information Technology and Information Security and its impact on Financial Reporting, the researcher conducted a theoretical study and previous literature review where the theory used was Theory Technology Acceptance Models (TAM) which concerns and explains the role of technology in providing convenience. and benefits for users. Where the theory used will help in explaining the impact of the application of Information Technology and Information Security in the process of preparing and reporting quality financial reports. This research will also examine previous research which provides an overview regarding the Implementation of Information Technology and Information Security and its impact on the Quality of Financial Reports. This research uses a qualitative descriptive approach by conducting theoretical studies and literature reviews by conducting literature studies and collecting journals via websites and the internet. The research methodology used is purely through analysis of existing literature and theoretical studies related to the topics discussed in the research, then the researcher conducts discussions and provides conclusions through theoretical analysis and research results that support to obtain good theoretical research results related to themes discussed in the research. Through the results of theoretical studies and literature reviews, results were found with the conclusion that the implementation of Information Technology and Information Security is able to have an impact and influence on the reporting process and preparation of quality financial reports. The use of computer-based technology makes it easier in the process of collecting and storing data containing financial information in a company. And implementing an information security system will provide protection for the data needed to help and optimize the company's financial performance.
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