SHARA KETTY MORETTA SITUMORANG; SAMBAS ADE KESUMA; FAHMI NATIGOR NASUTION; KEULANA ERWIN. The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025). AKUA: Jurnal Akuntansi dan Keuangan, [S. l.], v. 5, n. 1, p. 198–204, 2026. DOI: 10.54259/akua.v5i1.6368. Disponível em: https://journal.yp3a.org/index.php/akua/article/view/6368. Acesso em: 16 jun. 2026.