Telaah Kritis terhadap Perkembangan Konseptual Akuntansi Keuangan dalam Konteks Good Corporate Governance

Fia Rahma; Destiana Wulandari

doi:10.53697/emak.v7i1.3271

Authors

Fia Rahma Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Destiana Putri Wulandari Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

DOI:

https://doi.org/10.53697/emak.v7i1.3271

Keywords:

Akuntansi Keuangan, Good Corporate Governance, Akuntabilitas, Digitalisasi Akuntansi, Keberlanjutan

Abstract

Penelitian ini bertujuan untuk menelaah secara kritis perkembangan konseptual akuntansi keuangan dalam konteks Good Corporate Governance (GCG) serta menganalisis bagaimana integrasi antara keduanya berkontribusi terhadap peningkatan transparansi, akuntabilitas, dan keberlanjutan organisasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif melalui studi pustaka (library research). Data dikumpulkan dari berbagai sumber sekunder seperti artikel ilmiah, buku akademik, dan laporan penelitian yang relevan dan terbit antara tahun 2020–2025. Analisis dilakukan secara induktif melalui tahapan identifikasi tema, reduksi data, kategorisasi konsep, dan interpretasi hasil berdasarkan teori agensi, legitimasi, dan akuntabilitas. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip GCG memperkuat fungsi akuntansi keuangan sebagai instrumen pengawasan dan pengendalian organisasi, terutama dalam mendukung transparansi pelaporan keuangan dan pencegahan kecurangan. Integrasi antara akuntansi forensik, pelaporan keberlanjutan (Environmental, Social, and Governance), dan digitalisasi sistem akuntansi terbukti meningkatkan efisiensi serta kredibilitas pelaporan keuangan. Secara teoretis, penelitian ini memperkaya literatur akuntansi dengan menegaskan relevansi GCG terhadap evolusi praktik pelaporan keuangan modern. Secara praktis, hasil penelitian ini memberikan implikasi strategis bagi perusahaan dan pemangku kepentingan dalam memperkuat tata kelola dan akuntabilitas keuangan di era digital. Penelitian ini juga merekomendasikan eksplorasi lebih lanjut melalui pendekatan empiris lintas sektor dan metode triangulasi untuk memperluas pemahaman terhadap hubungan antara GCG, digitalisasi, dan keberlanjutan akuntansi.

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