Transparansi dan Akuntabilitas dalam Laporan Keuangan Sektor Publik
DOI:
https://doi.org/10.58812/jbmws.v3i02.1160Kata Kunci:
Transparansi, Akuntabilitas, Pelaporan Keuangan Sektor Publik, Analisis BibliometrikAbstrak
Studi ini mengeksplorasi evolusi dan dampak transparansi serta akuntabilitas dalam pelaporan keuangan sektor publik, dengan menggunakan pendekatan bibliometrik untuk menganalisis literatur yang relevan. Dengan memetakan tren, tantangan, dan hasil yang berhubungan dengan praktik ini, penelitian mengungkapkan pergeseran fokus dari pelaporan yang komprehensif menuju tata kelola dan etika yang lebih kompleks. Hasilnya menyoroti hubungan penting antara praktik pelaporan keuangan dan peningkatan tata kelola serta kepercayaan publik, menunjukkan peran krusial transparansi dalam mengurangi korupsi dan meningkatkan integritas sektor publik. Penelitian ini juga mengidentifikasi area yang kurang diteliti, seperti peran perbankan dalam transparansi dan audit internal, yang membuka peluang penelitian lebih lanjut.
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