<![CDATA[The implementation of Good Corporate Governance (GCG) has become a strategic issue within the Indonesian corporate landscape, particularly in light of the increasing number of corruption cases and instances of weak accountability at major companies such as PT Jiwasraya, PT Timah, and PT Pertamina, which have caused state losses amounting to hundreds of trillions of rupiah. This study aims to analyze the role of GCG in enhancing corporate accountability through a Systematic Literature Review (SLR) approach. Data were collected by searching for scientific journal articles in the Google Scholar, Garuda, and Sinta databases published between 2021 and 2026, using the keywords "Good Corporate Governance" and "accountability." Following a selection process based on inclusion and exclusion criteria, a number of relevant articles were identified for thematic analysis. The findings indicate that the application of GCG principles—namely transparency, accountability, responsibility, independence, and fairness—consistently contributes to strengthening internal control systems, preventing fraud, and enhancing the trust of investors and stakeholders. This study is expected to offer both theoretical and practical contributions for companies and regulators in promoting more effective GCG implementation in Indonesia.]]>
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