Jurnal Akuntansi Keuangan dan Bisnis
Vol 18 No 2 (2025): Vol. 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis

LIMA BELAS TAHUN PENELITIAN KUALITAS LAPORAN KEUANGAN INDONESIA: TOPIK, METODE, DAN TEORI

Rimawati, Yuni (Unknown)
Hakim, Tito IM. Rahman (Unknown)
Putri, Faradila Yuliana (Unknown)



Article Info

Publish Date
10 Dec 2025

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.

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Journal Info

Abbrev

jakb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics ...