Journal of Economics Intelligence And Technology

Abstract: This study investigates how the digital transformation of payment systems influences financial reporting quality within modern organizational environments. Using a quantitative research design and data collected from 260 financial and accounting professionals, the study evaluates core dimensions of digital transformation digital payment adoption, transaction automation, system integration efficiency, and internal control strengthand their effects on key reporting attributes such as accuracy, timeliness, completeness, and reliability. Confirmatory Factor Analysis and Structural Equation Modeling reveal that all digital transformation variables significantly and positively affect financial reporting quality, with system integration efficiency playing a partial mediating role between digital payment adoption and reporting outcomes. The results further demonstrate that organizations with advanced IT capabilities and stronger controls benefit more substantially from digital payment modernization. Overall, the findings highlight that digital payment ecosystems serve not only as operational tools but as strategic enablers of transparent, accountable, and high-quality financial reporting. The study offers actionable insights for practitioners and policymakers seeking to enhance financial governance through technological innovation.