Impact of Governance Mechanisms on Financial Accountability Transparency and Economic Performance in State-Owned Enterprises

This study examines the influence of governance mechanisms on financial accountability, transparency, and economic performance in State-Owned Enterprises (SOEs). The objective of the research is to analyze how governance practices, such as internal controls, audits, and independent board oversight, influence financial reporting and the performance of SOEs. This study employs a literature review methodology, drawing upon books, academic journals, and reports related to SOE governance. As a result, the findings are based on secondary sources, limiting the empirical originality of the study. The research reveals that while effective governance mechanisms enhance ‎transparency and accountability, challenges such as weak enforcement and political interference impede full implementation. The study concludes that consistent enforcement of governance practices, independent audits, and strong board oversight are critical for improving the ‎performance and transparency of SOEs.

Authors

Institutions

Publication Details

Journal
International Journal of Accounting and Economics Studies
Published
2026-02-04
DOI
https://doi.org/10.14419/ahck0e96
Primary Topic
Legal and Policy Analysis in Indonesia
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Impact of Governance Mechanisms on Financial Accountability Transparency and Economic Performance in State-Owned Enterprises

Tuti Dharmawati, Muhammad Faiz Muldjabar
International Journal of Accounting and Economics Studies
Legal and Policy Analysis in Indonesia
article

Impact of Governance Mechanisms on Financial Accountability Transparency and Economic Performance in State-Owned Enterprises

Tuti Dharmawati, Muhammad Faiz Muldjabar
article en

Abstract

This study examines the influence of governance mechanisms on financial accountability, transparency, and economic performance in State-Owned Enterprises (SOEs). The objective of the research is to analyze how governance practices, such as internal controls, audits, and independent board oversight, influence financial reporting and the performance of SOEs. This study employs a literature review methodology, drawing upon books, academic journals, and reports related to SOE governance. As a result, the findings are based on secondary sources, limiting the empirical originality of the study. The research reveals that while effective governance mechanisms enhance ‎transparency and accountability, challenges such as weak enforcement and political interference impede full implementation. The study concludes that consistent enforcement of governance practices, independent audits, and strong board oversight are critical for improving the ‎performance and transparency of SOEs.

International Journal of Accounting and Economics StudiesVol. 13(1)
Universitas Islam Negeri Maulana Malik Ibrahim (ID), Universitas Halu Oleo (ID)
Peace, Justice and strong institutions
Openalex Percentile: Top 66%
Legal and Policy Analysis in Indonesia
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.