Systematic Literature Review: Budget, Transparency of Financial Reports

Reiny Erica Sonia; Wirmie Eka Putra; Yuliusman; Fredy Olimsar

doi:10.63922/ijebir.v5i03.3952

Reiny Erica Sonia University of Jambi, Indonesia
Wirmie Eka Putra University of Jambi, Indonesia
Yuliusman University of Jambi, Indonesia
Fredy Olimsar University of Jambi, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i03.3952

Keywords: Budget Transparency, Financial Report Quality, Accountability, Government Internal Control System, Public Sector

Abstract

Research Objective: This research aims to analyze the influence of budget transparency on the quality of financial reports in the public sector. Method/Approach: This research uses a descriptive qualitative approach with the Systematic Literature Review (SLR) method, namely by systematically reviewing and synthesizing the results of previous research to analyze the influence of budget transparency on the quality of financial reports. Results: Budget transparency is an important factor contributing to improving the quality of public sector financial reports. Practical Implications: In practice, budget transparency not only functions as an administrative obligation, but also as an important strategy in improving the quality of financial reports, strengthening accountability, and building public trust in the government. Originality/Novelty: Use of SLR method, synthesis of various research results, analysis of the latest trends, and comprehensive integration of variables and theories.

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