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Abstract

Digital transformation has increased organizational reliance on the Digital Accounting Information System (DAIS) to support financial reporting, making the effectiveness of Information Technology General Controls (ITGC) a critical factor in maintaining system reliability and supporting Internal Control over Financial Reporting (ICoFR). This study aims to evaluate the implementation of ITGC and explain its implications for the reliability of DAIS, Information Technology Application Controls (ITAC), Information Technology-Dependent Manual Controls (ITDM), and ICoFR. The study uses a qualitative conceptual-evaluative approach through literature studies and analysis of ITGC evaluation documents at a bank. The evaluation was conducted on four ITGC domains: Access to Program and Data, Program Development, Program Changes, and Computer Operations, using a checklist method with binary scoring based on PCAOB, ISA 315, COSO, COBIT, and GAO FISCAM standards. The results show that three ITGC domains are categorized as effective, while the Computer Operations domain is categorized as partially effective. Diagnostic analysis yielded a score of 39 out of 53 indicators (74%), with the main weakness being in post-incident evaluation documentation, particularly documentation of lessons learned, root cause analysis, and follow-up improvements. Overall, the implementation of ITGC has established an adequate information technology control environment, thus providing a foundation for supporting the reliability of DAIS. This study also develops an evaluative framework that maps the analytical relationships between ITGC, DAIS, ITAC, ITDM, and ICoFR. This framework is expected to serve as a reference for management, control owners, and auditors in interpreting the results of ITGC evaluations and establishing priorities for strengthening information technology controls to support the effectiveness of financial reporting.

Bahasa Abstract

Transformasi digital telah meningkatkan ketergantungan organisasi terhadap Digital Accounting Information System (DAIS) dalam mendukung pelaporan keuangan, sehingga efektivitas Information Technology General Controls (ITGC) menjadi faktor penting dalam menjaga keandalan sistem dan mendukung Internal Control over Financial Reporting (ICoFR). Penelitian ini bertujuan mengevaluasi implementasi ITGC serta menjelaskan implikasinya terhadap keandalan DAIS, Information Technology Application Controls (ITAC), Information Technology-Dependent Manual Controls (ITDM), dan ICoFR. Penelitian menggunakan pendekatan kualitatif konseptual-evaluatif melalui studi literatur dan analisis dokumen evaluasi ITGC pada sebuah bank. Evaluasi dilakukan terhadap empat domain ITGC, yaitu Access to Program and Data, Program Development, Program Changes, dan Computer Operations, menggunakan metode checklist dengan binary scoring berdasarkan standar PCAOB, ISA 315, COSO, COBIT, dan GAO FISCAM. Hasil penelitian menunjukkan bahwa tiga domain ITGC memperoleh kategori effective, sedangkan domain Computer Operations memperoleh kategori partially effective. Analisis diagnostik menghasilkan skor 39 dari 53 indikator (74%), dengan kelemahan utama terdapat pada dokumentasi evaluasi pascainsiden, khususnya dokumentasi lessons learned, root cause analysis, dan tindak lanjut perbaikan. Secara keseluruhan, implementasi ITGC telah membentuk lingkungan pengendalian teknologi informasi yang memadai sehingga memberikan dasar yang mendukung keandalan DAIS. Penelitian ini juga mengembangkan kerangka evaluatif yang memetakan hubungan analitis antara ITGC, DAIS, ITAC, ITDM, dan ICoFR. Kerangka tersebut diharapkan dapat menjadi acuan bagi manajemen, control owner, dan auditor dalam menginterpretasikan hasil evaluasi ITGC serta menetapkan prioritas penguatan pengendalian teknologi informasi untuk mendukung efektivitas pelaporan keuangan.

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