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All Journal IKRA-ITH EKONOMIKA Journal on Education Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Ekonomi, Bisnis dan Manajemen Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Sharing: Journal Of Islamic Economics, Management And Business Journal of Innovative and Creativity Jurnal Ekonomi dan Bisnis Bata Ilyas Educational Management Review Jurnal Cendekia Ilmiah JIMEK Jurnal Manajemen, Bisnis dan Kewirausahaan
Hamonangan Siallagan
Universitas HKBP Nommensen Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Studi Kualitatif Tentang Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Konvensional Anjeli Roulina Simanjuntak; Yudha Sadry Mezsas Purba; Patar Marulitua Simorangkir; Gebriiella Sitorus; Marianto Yus Siagian; Hamonangan Siallagan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9559

Abstract

This study aims to analyze the level of transparency and accountability in the financial reporting of conventional commercial banks in Indonesia using a qualitative descriptive approach. The research focuses on the processes of preparing, presenting, and disclosing financial statements in accordance with the principles of Good Corporate Governance (GCG). Data were collected through in-depth interviews with bank management, analysis of financial report documents, and a literature review of accounting standards and Financial Services Authority (OJK) regulations. The findings reveal that most conventional banks have made efforts to enhance transparency through adequate financial disclosure; however, there are still limitations in the presentation of relevant non-financial information for stakeholders. Accountability has been implemented through internal and external audit mechanisms, although its effectiveness is still influenced by auditor independence and the quality of oversight by the board of commissioners. This study is expected to contribute to improving financial reporting practices that are more transparent, accountable, and oriented toward public interest within the banking sector.
Co-Authors Andi Rostua Bakkara Anjeli Roulina Simanjuntak Anugrah Indah Siregar Arba Gultom Christine Farida Simamora Christine Rogate Marbun Christnova Hasugian Cikuita Vidi Sastia Daeli Cindy Grace Mendrofa Cindy Rulina Simanjuntak Cintia Awindah Sigiro Cristin Aurora Hermita Hutagalung Darni Santi Telaumbanua Dean Christian Hutajulu Devi Anjelika Dewa Marbun Dewi Armanda Parhusip Dhea evangkye sinaga Diana Enjelika Nainggolan Diva Anestri Sidabutar Dody Tambunan Eksaudy Marpaung Elda Sianturi Enjel Siregar Erni Mawati Daeli Erni Yuli Sari Nainggolan Ester Adelia Manalu Fanti Mariana Siburian Gebriiella Sitorus Gilbert Pebrianto Hutabarat Gracia Monica Helena Artauli Sinaga Herna Saulinawaty Hutasoit Ivan Daniel Manihuruk Jani Puspita Sari Jaysica Balen Jestri Sumerdi Nainggolan Jonathan Marchelino Joseph Marpaung Joy Eklesya Silaban Juha Rahayu Kristina Siallagan Juju Elawaty Sigalingging Junita Fina Rebekka Tamba Keren Eoudia Sitompul Leony A Maranata Sinaga Lia Murliana Manullang Lilis Indriyani M. Sinaga Lusi Feronika Situmeang Magdalena Margaretha Ingrid Sihombing Mangasa Sinurat Maranatha Ritonga Marianto Yus Siagian Mei Dara Lestari saragih Meldha Yanni Manik Mey Reini Purba Monica Manurung Muliono Stephen Rey Sormin Nadia Marintan Sirait Natanael Sitorus Pane Nesya Septry Tarigan Nia Audina Niska Susanti Waruwu Oktaf Ndruru Patar Marulitua Simorangkir Pinta Romaito Siahaan Priscilla C.M Simorangkir Rahel Sianipar Rahmat Silaban Rama Rayani Purba Ramita Br Gultom Rati Dormeska Simbolon Rayun Angelika Rianti Silaban Rika Wenda Barutu Rimbun C.D Sidabutar Riris Setiofani Gea Riris Vina Marito Situmorang Riska Anggita Purba Rista Marsaulina Sianturi Rizki Christian Sipayung RIZKI SIPAYUNG Rolasma Oktavia Sihombing Romanty Julia Hutasoit Rosa Belasari Simanjuntak Rosa Simanjuntak Ruth Oinike Theresia Sihite Samuel Hutabarat Santi Elyana Silaban Sara Rusmawati Sihombing Saudurma Silaban Sherlyna Simanjuntak Simon Siburian Thalia Sreshi Oxana Sidabalok Tresia Pariama Manalu Ulibasa Lasromaitona Sihombing Very Gabriel Lumbantobing Vivi Nova Sihombing Wardhana Putri Pandapotan Willy Sangga Reja Galingging Winda Agnes Gracia Winda Hutabarat Wita Susanti Manurung Yetty Deliana Siahaan Yolanda Artha Pasaribu Yosua Sihaloho Yudha Sadry Mezsas Purba