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

  • Authors

    • Tuti Dharmawati Universitas Halu Oleo
    • Muhammad Faiz Muldjabar UIN Maulana Malik Ibrahim Malang
    https://doi.org/10.14419/ahck0e96

    Received date: December 24, 2025

    Accepted date: January 22, 2026

    Published date: February 4, 2026

  • Governance Mechanisms; Financial Accountability; Economic Performance

  • 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.

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  • How to Cite

    Dharmawati, T., & Muldjabar , M. F. . (2026). Impact of Governance Mechanisms on Financial Accountability Trans‎parency and Economic Performance in State-Owned Enterprises. International Journal of Accounting and Economics Studies, 13(1), 682-688. https://doi.org/10.14419/ahck0e96