Pengaruh Implementasi Standar Akuntansi Keuangan Terhadap Transparansi Laporan Keuangan Perusahaan (Studi Kasus: PT Kai)

Abstract

This study aims to analyze the effect of the implementation of Financial Accounting Standards (FAS) on the transparency of the company's financial statements, with a case study on PT Kereta Api Indonesia (Persero) or PT KAI. Along with the development of the transportation industry, it is important for state-owned companies such as PT KAI to prepare transparent, accurate, and reliable financial statements. The implementation of FAS is expected to improve the quality of financial statements, improve the disclosure of relevant information, and facilitate stakeholders in decision making. This study uses a quantitative approach with descriptive and regression analysis to measure the relationship between the level of FAS implementation and the transparency of financial statements. The results of the study indicate that the implementation of FAS significantly affects the increase in the transparency of PT KAI's financial statements, which is reflected in the quality of information that is clearer and easier to understand. This study suggests the importance of consistent implementation of FAS in order to strengthen accountability and transparency in the state-owned company sector, especially in PT KAI, as an effort to increase public and investor trust.