Penerapan Standar Akuntansi Keuangan Pada Laporan Keuangan: Systematic Literature Review

Abstract

This study aims to identify and analyze the role of internal control, organizational governance, internal audit, and digital technology in preventing fraud and improving the quality of financial reporting in the public and private sectors. Using a Systematic Literature Review (SLR) approach, this study maps trends, patterns of findings, methodological approaches, and research gaps related to fraud prevention and the quality of financial information for the period 2016-2025. This study uses a Systematic Literature Review (SLR) approach to 20 nationally and internationally indexed scientific articles selected. The analysis was conducted descriptively and comparatively by examining the main variables, research methods, and empirical relevance between internal control, governance, internal audit, information technology, fraud prevention, and the quality of financial reporting. The results of the study indicate that internal control, good governance, competent internal audit, and the use of digital technology are dominant factors in preventing fraud and improving the quality of financial reporting. Technologies such as e-governance, digital SPIP, artificial intelligence, and electronic financial systems have been proven to strengthen monitoring effectiveness, increase data reliability, and improve the accuracy of financial reports. However, challenges remain in system integration, human resource capacity, organizational commitment, and oversight culture. Overall, the research demonstrates a paradigm shift toward a more adaptive, data-driven, modern control system that supports more transparent, accountable, and fraud-free financial reporting. The findings of this study can be used by public and private organizations as a basis for designing strategies to strengthen internal control, improve the quality of internal audits, digitize the oversight process, and develop a more reliable financial reporting system. The results of this SLR can also serve as a reference for policymakers in formulating regulations that support financial governance and transparency.