Analisis Perbandingan Konsep Pengungkapan Adequate, Fair, dan Full Disclosure dalam Pelaporan Keuangan: Tinjauan Literatur
DOI:
https://doi.org/10.71282/jurmie.v3i7.2422Keywords:
adequate disclosure, fair disclosure, full disclosure, pengungkapan, pelaporan keuanganAbstract
Laporan keuangan merupakan media komunikasi utama yang menghubungkan perusahaan dengan pihak-pihak berkepentingan, seperti investor, kreditur, pemerintah, dan masyarakat. Tingkat kebermanfaatan laporan keuangan sangat dipengaruhi oleh derajat pengungkapan (disclosure) yang diterapkan, mengingat pengungkapan merupakan bagian integral dari proses akuntansi. Penelitian ini bertujuan untuk membandingkan tiga konsep pengungkapan yang umum digunakan, yaitu adequate disclosure, fair disclosure, dan full disclosure, ditinjau dari definisi, karakteristik, kelebihan, dan kelemahannya. Penelitian ini menggunakan metode tinjauan literatur (literature review) dengan pendekatan deskriptif-komparatif terhadap berbagai sumber akuntansi keuangan. Hasil kajian menunjukkan bahwa ketiga konsep tersebut bukan merupakan pilihan yang saling eksklusif, melainkan suatu rangkaian (continuum) tingkat pengungkapan: adequate disclosure berperan sebagai syarat minimum, fair disclosure menjamin kesetaraan distribusi informasi, dan full disclosure menjadi tujuan ideal transparansi yang tetap perlu dibatasi oleh prinsip materialitas agar tidak menimbulkan information overload. Penerapan strategi pengungkapan yang proporsional disimpulkan sebagai pendekatan paling sesuai untuk menghasilkan pelaporan keuangan yang patuh, adil, dan transparan.
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Copyright (c) 2026 Fika Febriani, Melinda Aulia, Riri Amrilia, Lusia LiangbineJawan, Nabila Nursyahbania Zachra (Author)
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