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All Journal Journal of Creative Student Research
Arday Budaya
Universitas Tanjungpura
Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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Pengaruh Adopsi Blockchain, Kompetensi SDM, dan Regulasi Pemerintah terhadap Transparansi Laporan Keuangan Perusahaan Publik di Indonesia Arday Budaya; Hana Dhayan; Gita Desyana
Journal of Creative Student Research Vol. 4 No. 4 (2026): Agustus: Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v4i4.6575

Abstract

Financial reporting transparency is a fundamental precondition for maintaining public trust in the banking sector, yet conventional reporting systems remain vulnerable to manipulation. This study examines the influence of blockchain technology adoption, human resource (HR) competency, and government regulation on the financial reporting transparency of conventional banks listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was employed using secondary data obtained from corporate annual reports and regulations issued by the Financial Services Authority (OJK). The research sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software. The results indicate that blockchain adoption has a significant positive effect on financial reporting transparency, while HR competency and government regulation individually show no significant effect. However, the three independent variables simultaneously exert a significant influence on financial reporting transparency. These findings confirm that achieving a transparent and accountable financial reporting system requires the integration of technological advancement, HR capacity building, and consistent regulatory frameworks. This study offers practical implications for regulators and bank management in formulating integrative, technology-based strategies to enhance financial reporting transparency.
Co-Authors Gita Desyana Hana Dhayan