Published 2025-06-03
Keywords
- Transparency, accountability, corporate performance, corporate governance, ESG,
- Transparansi, akuntabilitas, kinerja perusahaan, tata kelola perusahaan, ESG.
How to Cite
Abstract
This study aims to analyze the relationship between transparency and accountability with company performance, the impact of implementing transparency and accountability, as well as identifying factors that influence the implementation of transparency and accountability principles, using the literature study method by analyzing academic journals, to understand the impact of transparency and accountability on company performance.The results show that companies that implement transparency and accountability principles consistently experience improved performance, such as an increase in return on assets (ROA) by 5.2%, a decrease in the cost of capital, and higher revenue growth. In addition, transparency and accountability also improve corporate reputation, customer loyalty, and operational efficiency. This research proves that transparency and accountability play an important role in improving corporate performance, both in financial and non-financial terms.
Penelitian ini bertujuan untuk menganalisis hubungan antara transparansi dan akuntabilitas dengan kinerja perusahaan, dampak penerapan transparansi dan akuntabilitas, serta mengidentifikasi faktor-faktor yang memengaruhi implementasi prinsip transparansi dan akuntabilitas, dengan menggunakan metode studi literatur dengan menganalisis jurnal akademik, untuk memahami dampak transparansi dan akuntabilitas pada kinerja perusahaan.Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan prinsip transparansi dan akuntabilitas secara konsisten mengalami peningkatan kinerja, seperti peningkatan return on assets (ROA) sebesar 5,2%, penurunan biaya modal, dan pertumbuhan pendapatan yang lebih tinggi. Selain itu, transparansi dan akuntabilitas juga meningkatkan reputasi perusahaan, loyalitas pelanggan, dan efisiensi operasional.Penelitian ini membuktikan bahwa transparansi dan akuntabilitas memainkan peran penting dalam meningkatkan kinerja perusahaan, baik dari segi keuangan maupun non-keuangan.
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