TRANSPARANSI SEBAGAI FONDASI: TINJAUAN SISTEMATIS TENTANG PERAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH MANIPULASI LAPORAN KEUANGAN
Abstract
Penelitian ini bertujuan untuk meninjau secara sistematis peran Good Corporate Governance (GCG) dan transparansi dalam mencegah manipulasi laporan keuangan. Dengan menggunakan pendekatan Systematic Literature Review (SLR) yang dipandu kerangka PRISMA, 25 artikel terbaru yang diterbitkan antara tahun 2020 hingga 2025 dari basis data Scopus, ScienceDirect, SSRN, Google Scholar dan ResearchGate dianalisis. Fokus kajian mencakup mekanisme governance, efektivitas audit committee, independensi dewan komisaris, kepemilikan institusional, sistem pelaporan internal, serta integrasi teknologi digital seperti blockchain dan artificial intelligence dalam meningkatkan transparansi pelaporan. Hasil tinjauan menunjukkan bahwa mekanisme GCG yang efektif secara signifikan menekan praktik earnings management dan fraudulent reporting. Independensi dewan dan audit committee terbukti sebagai fondasi pengawasan utama, sementara sistem whistleblowing dan teknologi digital mendukung deteksi dini dan meningkatkan integritas laporan keuangan. Studi ini menekankan bahwa kombinasi antara governance tradisional, transparansi, dan teknologi merupakan strategi utama untuk mencegah manipulasi laporan keuangan, dengan efektivitas yang bergantung pada konteks industri, ukuran perusahaan, dan regulasi lokal. Temuan ini memberikan kontribusi penting bagi pengembangan kebijakan governance, peningkatan kualitas pelaporan, serta penguatan kepercayaan stakeholder.
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