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

doi:10.55606/jimek.v6i1.9559

Authors

Anjeli Roulina Simanjuntak Universitas HKBP Nommensen Medan
Yudha Sadry Mezsas Purba Universitas HKBP Nommensen Medan
Patar Marulitua Simorangkir Universitas HKBP Nommensen Medan
Gebriiella Sitorus Universitas HKBP Nommensen Medan
Marianto Yus Siagian Universitas HKBP Nommensen Medan

DOI:

https://doi.org/10.55606/jimek.v6i1.9559

Keywords:

Accountability, Conventional Banks, Corporate Governance, Financial Reporting, Transparency

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.

References

Al Widad, N. F. (2025). Implementasi akuntabilitas pelaporan keuangan sebagai upaya peningkatan transparansi pada lembaga publik. Scientific Journal of Research, 8(4), 112–123. https://doi.org/10.37481/sjr.v8i4.1292

Ameliyaningsih, T. (2025). The mediating role of transparency and accountability in the relationship between financial reporting quality and organizational performance. ISC-BEAM Journal, 5(2), 44–57. https://journal.unj.ac.id/unj/index.php/isc-beam/article/view/52020

Beyer, A., & Dautović, E. (2024). Bank transparency and market efficiency (ECB Working Paper No. 3031). ECB Working Paper Series, 1–42. https://doi.org/10.2139/ssrn.5144229

Chen, Q., Goldstein, I., Huang, Z., & Vashishtha, R. (2022). Bank transparency and deposit flows. Journal of Financial Economics, 146(2), 475–501. https://doi.org/10.1016/j.jfineco.2022.07.009

Hrytsenko, L. (2024). Assessment of the level of information transparency of banks: Methodology and application. Financial Communication and Transparency Journal, 6(59), 88–101. https://doi.org/10.55643/fcaptp.6.59.2024.4619

Jiang, L. (2022). Deposit supply and bank transparency. Management Science, 68(7), 5020–5041. https://doi.org/10.1287/mnsc.2021.4012

Kartiko, N. D. (2024). The moderating role of corporate governance on green banking disclosure in Indonesia. International Journal of Finance Studies, 4(1), 33–47. https://ojkinstitute.id/index.php/ijfs/article/view/43

Kim, J., Kim, M., & Kim, Y. (2020). Bank transparency and the market’s perception of bank risk. Journal of Financial Services Research, 58(2), 115–142. https://doi.org/10.1007/s10693-019-00323-7

Li, Y. (2020). Does bank transparency benefit from the Volcker Rule? Accounting & Finance, 60(4), 4051–4084. https://doi.org/10.1111/acfi.12476

Muliani, R. H. (2025). Akuntabilitas dan transparansi dalam pengelolaan keuangan pada lembaga keuangan: Studi kasus dan implikasi. BIMA: Jurnal Manajemen dan Akuntansi, 6(1), 55–68. https://rayyanjurnal.com/index.php/bima/article/download/5053/pdf

Suryanto, P. D. (2024). Penerapan akuntansi perbankan dan transparansi pelaporan pada institusi keuangan Indonesia. Jurnal Ekonomi dan Bisnis, 12(3), 221–234.

Winoto, S. A. (2024). Corporate governance and financial transparency: Evidence from Indonesian companies. Akuditi: Jurnal Akuntansi dan Audit, 3(2), 88–102. https://doi.org/10.14710/jaa.21.2.84-102

Yulianti, D. (2025). Monitoring transparency and accountability in local government financial processes: The role of administrative systems. Proceedings of the II Conference on Social Governance, 2(1), 75–84. https://iicis.fisip.unila.ac.id/index.php/web/article/download/71/64

Zhu, X. (2023). The impact of annual reports’ transparency and comment letters on corporate outcomes. Journal of Accounting & Public Policy, 42(3), 215–232. https://doi.org/10.1016/j.jaccpubpol.2023.106018

Zubaidah, A. N. (2023). Pengaruh akuntabilitas dan transparansi terhadap kualitas laporan keuangan daerah. MEA Journal, 7(2), 189–200. https://doi.org/10.31955/mea.v7i3.3475