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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen IKRA-ITH EKONOMIKA JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Publikasi Manajemen Informatika (JUPUMI) Jurnal Multidisiplin Sahombu International Journal of Educational and Life Sciences (IJELS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan J-CEKI JIMEK Jurnal Ilmiah Manajemen Dan Kewirausahaan
Hamonangan Siallagan
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Journal : JIMEK

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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 : Pusat Riset dan Inovasi Nasional

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 Abel Julianto Sitio Agnes Santana Manik Amelia Marbun Ananta Sitorus Angel Lasmauli Marpaung Angel Octaviana Harefa Anjeli Roulina Simanjuntak Anju Rayman Lumban Gaol Ardi Lumban Tobing Arya Belfriani S Audira Ginting Basram Pratama Sitanggang Br Siahaan, Viona Tasya Br Sinambela, Putri Yulia Cecilia Angel Hica Simanjuntak Christnova Hasugian Delima Hutabarat Desvanni Habayahan Dewa Marbun Dian Putri Sihotang Dwi Oktavia Teresa Elita Tia Monica Manalu Emmuel Prayer Waruwu Enjelia Nova Sari Simarmata Eva Marlina Br. Sianturi Febtri Basaria Marbun Ferdinan J.A Lumban Tobing Ferry Fernando Wicaksana Siagian Gebriiella Sitorus Gilbert Sirait Greace Havana Tamba Gresi Lusina Br. Tobing Gulo, Ayu Lestari Gultom, Intan Angelina Helena Artauli Sinaga Herna Saulinawaty Hutasoit Ika Fitriani Panjaitan Irene Priscilla V.S. Irma Marpaung Jeremy Togar Sitorus Jessica Anastacia Dame Purba Juniati Debora Lamtiur Simamora Lilis Indriyani M. Sinaga Lima Romaito Br. Situmorang Listra Debora Siahaan Lumban Gaol, Ayu Indah Lusiana F Rajagukguk Marianto Yus Siagian Naftalia Napitupulu Neibi Ezenia Ambarita Nopitri Zega Patar Marulitua Simorangkir Petrus Irwando Simatupang Putri Anggita Berutu Putri Yola Lumbantoruan Rati Dormeska Simbolon Rista Marsaulina Sianturi Rizki Christian Sipayung Rolasma Oktavia Sihombing Rolinda Lumban Gaol Rosa Belasari Simanjuntak Rumia Marito Siregar Ruth Marselina Sihombing Ryanni Sarah Simangungsong Samuel M. P. Hutabarat Simanjuntak, Hendra Inbowo Simanjuntak, Rosa Suwarni Nainggolan Tarigan, Gideon Thalia Sreshi Oxana Sidabalok Tri Sukma Ayu Purba Very Gabriel Lumbantobing Vitaloka Manik Wendy teguh Putri Zega Wendy teguh Putri Zega Willy Sangga Reja Galingging Winda Hutabarat Yanti Octavia Selvianica Sigalingging Yudha Sadry Mezsas Purba Zoyce Natalia Br. Tarigan