Kualitas Laporan Keuangan: Transparansi dan Pengungkapan (Systematic Literature Review)
Abstract
Abstract. This study aims to determine the quality of financial statements seen through transparency and disclosure. The object studied in this study is the quality of fifinancial statements. The method used in this study is systematic literature review, which is a review that unites, synthesizes, or criticizes one or more literature in order to give an overall impression of the level, nature, and quality of evidence related to the research question to focus the gap between what is known and what needs to be known. Which uses a qualitative approach. This study uses journals as a reference for data, namely as many as 12 journals in the 2015-2023 time frame. This study used the covidence application to assist in researchers sorting out the journals to be used. Based on the results of existing research, the quality of financial statements itself has a close relationship with transparency and disclosure, this happens because the lower the transparency and disclosure of a company, the lower the quality of financial statements.
Abstrak. Penelitian ini bertujuan untuk mengetahui kualitas laporan keuangan yang dilihat melalui transparansi dan pengungkapan. Objek yang diteliti dalam penelitian ini adalah kualitas laporan keuangan. Metode yang digunakan didalam penelitian ini adalah systematic literature review yaitu tinjauan yang menyatukan, mensintesisi, ataupun mengkritik satu atau lebih literatur demi memberi kesan keseluruhan akan tingkat, sifat, dan kualitas bukti yang berkaitan dengan pertanyaan penelitian untuk memfokuskan kesenjangan antara apa yang diketahui dan apa yang
perlu diketahui. Yang menggunakan pendekatan kualitatif. Penelitian ini menggunakan jurnal sebagai acuan data yaitu sebanyak 12 jurnal pada rentang waktu 2015-2023. Penelitian ini menggunakan aplikasi covidence untuk membantu dalam peneliti memilah jurnal yang akan digunakan. Berdasarkan hasil penelitian yang ada yaitu kualitas laporan keuangan sendiri memiliki kaitan yang erat dengan transparansi dan pengungkapan, ini terjadi karena semakin rendah transparansi dan pengungkapan suatu perusahaan, maka semakin rendah juga kualitas yang dimiliki laporan keuangan.
References
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