Peran Kerangka Konseptual dalam Penyajian Laporan Keuangan yang Andal
DOI:
https://doi.org/10.30640/inisiatif.v5i3.7180Keywords:
Accounting Theory, Conceptual Framework, Decision Making, Financial Reporting, Financial Statement ReliabilityAbstract
Financial statements play an important role for stakeholders in making economic decisions, therefore faithful representation (accurate, complete, and neutral presentation) becomes a major aspect in assessing the quality of financial reporting. This study aims to analyze the contribution of the conceptual framework to the preparation of reliable financial statements. The research used a qualitative approach through a literature study by collecting secondary data from scientific journals, books, and official documents published by the International Accounting Standards Board. The results indicate that the conceptual framework serves as a theoretical foundation that ensures the recognition, measurement, and presentation of financial information are carried out systematically and consistently. The framework bridges accounting theory and reporting practices, thereby reducing material misstatements and improving information transparency. In addition, the reliability of financial statements is supported by the quality of human resources, effective internal control systems, and adequate accounting information systems. Overall, the consistent implementation of the conceptual framework is proven to improve the credibility of financial statements and strengthen investors’ confidence in economic decision-making.
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