Pengaruh Adopsi Blockchain, Kompetensi SDM, dan Regulasi Pemerintah terhadap Transparansi Laporan Keuangan Perusahaan Publik di Indonesia

Arday Budaya; Hana Dhayan; Gita Desyana

doi:10.55606/jcsr-politama.v4i4.6575

Authors

Arday Budaya Universitas Tanjungpura
Hana Dhayan Universitas Tanjungpura
Gita Desyana Universitas Tanjungpura

DOI:

https://doi.org/10.55606/jcsr-politama.v4i4.6575

Keywords:

Banking, Blockchain, Financial Reporting Transparency, Government Regulation, HR Competency

Abstract

Financial reporting transparency is a fundamental precondition for maintaining public trust in the banking sector, yet conventional reporting systems remain vulnerable to manipulation. This study examines the influence of blockchain technology adoption, human resource (HR) competency, and government regulation on the financial reporting transparency of conventional banks listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was employed using secondary data obtained from corporate annual reports and regulations issued by the Financial Services Authority (OJK). The research sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software. The results indicate that blockchain adoption has a significant positive effect on financial reporting transparency, while HR competency and government regulation individually show no significant effect. However, the three independent variables simultaneously exert a significant influence on financial reporting transparency. These findings confirm that achieving a transparent and accountable financial reporting system requires the integration of technological advancement, HR capacity building, and consistent regulatory frameworks. This study offers practical implications for regulators and bank management in formulating integrative, technology-based strategies to enhance financial reporting transparency.

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