ABSTRACT
Along with the development of the progress of the times, especially the development of information technology which has a lot of impact and influence on various things. significant developments also occur, especially in the field of accounting. accounting is very affected. This relationship can be concluded with the more developing and having a big impact something that happens to technological developments the greater the impact and influence on the financial information system. The influence given from developments in information technology advances on financial information systems affects several things such as the data audit process, the existence of controlled internal processes, assisting in the financial reporting process, and the existence of things that have increased the quality of accounting information with this regarding the progress and developments achieved in a computer-based accounting field which is very influential in making it easier for users to carry out all their work.
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