Objectives; This study aims to critically analyze the impact of the adoption of disruptive technologies—including Big Data Analytics, Blockchain (Distributed Ledger Technology), and Artificial Intelligence (AI)—on the transparency and accuracy of information in financial sector financial reporting, by placing the CIA Trias framework (Confidentiality, Integrity, and Availability) as the foundation for accounting data analysis.

Methodology; This study uses a descriptive qualitative approach based on literature studies through a systematic synthesis of relevant academic findings and industry practices. The analysis focused on how digital transformation affects the quality of financial information, especially in terms of data integrity, reliability of reporting processes, and information disclosure for stakeholders.

Results: The results of the study show that digital transformation significantly increases the potential for financial information accuracy through three main mechanisms, namely: (1) Robotic Process Automation (RPA)-based accounting process automation that suppresses errors due to human error and strengthens data integrity; (2) the application of Blockchain that inherently improves the integrity and reliability of data through the immutable nature and triple-entry accounting mechanism; and (3) the use of Big Data Analytics which enables real-time risk analysis and asset valuation with a higher level of predictive accuracy. However, the increase in accuracy is accompanied by serious challenges to transparency, especially related to the "black box" problem of AI algorithms that make it difficult to verify assumptions and assessment objectivity, as well as the complexity of massive data management that hinders source tracking and data cleansing methodologies.

Conclusion: This study concludes that digital transformation has the potential to strengthen the quality of financial reporting, especially in terms of information accuracy, but simultaneously poses a risk of decreased transparency if not managed adequately. Therefore, the realization of the benefits of digital technology requires the support of adaptive regulation and governance.

Contributions: This research contributes theoretically by expanding the digital accounting discourse through the integration of the CIA's Triassic framework in the analysis of financial reporting transparency and accuracy. Practically, this study recommends the application of the Explainable AI (XAI) standard which is mandatory in financial reporting as well as the development of a digital audit framework that focuses on validating the integrity of input data and algorithm transparency, in order to ensure the quality and credibility of information for the capital market.