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Abstract

Laporan keuangan merupakan instrumen fundamental dalam akuntansi yang berfungsi sebagai media komunikasi informasi keuangan antara perusahaan dan pemangku kepentingan. Kualitas laporan keuangan memiliki implikasi langsung terhadap pengambilan keputusan ekonomi yang rasional, sementara praktik manajemen laba seringkali mereduksi kegunaannya. Penelitian ini bertujuan mengkaji secara sistematis peranan laporan keuangan dalam pengambilan keputusan ekonomi, dengan menyoroti faktor-faktor yang memengaruhi efektivitasnya, yaitu kualitas pelaporan, praktik manajemen laba, tata kelola perusahaan, independensi auditor, dan penegakan regulasi. Metode penelitian yang digunakan adalah kajian literatur dengan pendekatan sistematis melalui protokol PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Proses identifikasi, penyaringan, dan kelayakan menghasilkan 45 artikel utama yang relevan dari rentang tahun 2000–2024. Analisis dilakukan secara tematik untuk mengintegrasikan temuan-temuan lintas penelitian, baik internasional maupun nasional. Hasil sintesis menunjukkan bahwa kualitas laporan keuangan berperan positif terhadap efisiensi alokasi modal dan nilai-relevansi informasi, sementara praktik manajemen laba menurunkan kredibilitas laporan. Tata kelola perusahaan, independensi auditor, serta enforcement regulator terbukti menjadi faktor kunci yang mampu menekan distorsi dan memperkuat integritas pelaporan. Dalam konteks Indonesia, konvergensi IFRS/PSAK meningkatkan transparansi dan nilai-relevansi, meski dampaknya belum merata di seluruh sektor dan jenis perusahaan. Penelitian ini berkontribusi secara teoretis dalam memperkaya literatur akuntansi terkait keterkaitan antarvariabel, sekaligus memberikan implikasi praktis bagi manajemen, auditor, regulator, serta investor dalam memanfaatkan laporan keuangan sebagai dasar keputusan ekonomi. Temuan ini juga memberikan rekomendasi bagi penelitian selanjutnya untuk mengeksplorasi bukti empiris yang lebih luas, termasuk data mikro dan standar akuntansi terbaru.

Keywords

Laporan Keuangan Manajemen Laba Tata Kelola Perusahaan Independensi Auditor Enforcement Regulator Keputusan Ekonomi

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How to Cite
Khaerryah, S. (2025). Peranan Laporan Keuangan dalam Pengambilan Keputusan Ekonomi: Sebuah Kajian Literatur. Economics and Digital Business Review, 7(1), 325–334. https://doi.org/10.37531/ecotal.v7i1.3093
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