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All Journal Cakrawala Management Business Journal
Andriano, Rian
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Disclosure Laporan Keuangan Pemerintah: Seberapa Pentingkah? Nasrudin, Edy; Andriano, Rian
Cakrawala Management Business Journal Vol 7 No 1 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i1.342

Abstract

Disclosure is an integral part of financial reporting that act as the final step in the accounting process, namely the presentation of information in the form of a full set of financial statements. Disclosure serves as a medium to present financial and non-financial explanations that cannot be presented in financial statements. This study aims to understand the importance of disclosure in financial statements through a literature review based on agency, signaling and stakeholder theory. The findings of this study indicate that public sector reporting entities are agents that have been mandated with full disclosure obligations in state financial accountability. The existence of disclosure will overcome or minimize the occurrence of information asymmetry so that stakeholders can assess the extent to which the organization's performance and continue to support the government which is currently running well. Disclosure can also prevent findings from occurring, as well as a form of follow-up on findings so that they do not become a continuing finding.
Co-Authors Edy Nasrudin, Edy