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All Journal Jurnal Akuntansi Keuangan dan Bisnis
Putri, Faradila Yuliana
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Economics, Econometrics & Finance Social Sciences

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LIMA BELAS TAHUN PENELITIAN KUALITAS LAPORAN KEUANGAN INDONESIA: TOPIK, METODE, DAN TEORI Rimawati, Yuni; Hakim, Tito IM. Rahman; Putri, Faradila Yuliana
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Vol. 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6800

Abstract

Main Findings: This study aims to provide an overview of the development of research on financial report quality in Indonesia over the past 15 years, using articles indexed in Sinta 1-6. This study found articles on the quality of private and public sector financial reports. Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles. Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia. Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Co-Authors Hakim, Tito IM. Rahman Yuni Rimawati