Peran Artificial Intelligence dan Good Corporate Governance terhadap Manipulasi Laba di Era Digital
DOI:
https://doi.org/10.35896/jse.v7i2.1294Keywords:
Artificial Intelligence, Good Corporate Governance, Earnings Manipulation, Digital Accounting.Abstract
Earnings manipulation remains a major issue in financial reporting as it can reduce information quality and mislead stakeholders. The development of the digital era has encouraged the utilization of Artificial Intelligence (AI) and the implementation of Good Corporate Governance (GCG) as strategic mechanisms to minimize earnings manipulation practices. This study aims to examine the role of Artificial Intelligence and Good Corporate Governance in mitigating earnings manipulation in the digital era. The research employs a Systematic Literature Review (SLR) method by analyzing 21 national and international journal articles published between 2020 and 2026. The findings indicate that the implementation of Artificial Intelligence can enhance the quality of financial statements through anomaly detection, real-time data analysis, and the identification of patterns that are not detectable using traditional methods. Good Corporate Governance, through mechanisms such as independent boards of commissioners, audit committees, institutional ownership, managerial ownership, and audit quality, plays a significant role in strengthening oversight and limiting managerial discretion in engaging in earnings manipulation. Overall, the results suggest that Artificial Intelligence and Good Corporate Governance constitute effective approaches to improving transparency, integrity, and credibility of corporate financial reporting in the digital era.
References
Ali Jaafar, M. (2025). The Impact of Artificial Intelligence in Detecting Manipulations in Financial Statements. Futurity Economics&Law, 5(2), 51–72. https://doi.org/10.57125/FEL.2025.06.25.03
Anggi Putri, & Nuswantara, D. A. (2025). Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review. Journal of Accounting Science, 9(2), 204–257. https://doi.org/10.21070/jas.v9i2.2025
Challen, A. E., & Noermansyah, A. (2023). Peran Good Corporate Governance dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur. Jurnal Riset Akuntansi Dan Auditing, 10(1), 23–36. https://doi.org/10.55963/jraa.v10i1.512
Dung, N. T. N. (2025). DETECTION OF EARNINGS MANAGEMENT USING MACHINE LEARNING: INSIGHTS FROM VIETNAM. Journal of Dynamics and Control, 9(7), 114–132. https://doi.org/10.71058/jodac.v9i7009
Ersa Hakim, I., Rimbano, D., Nurhayati, Y., Syabihi, M., Rihadatul Aisy, B., Maulidia, M., & Qarhoma, C. (2025). Literature Review: Pengaruh GCG, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba di Perusahaan Manufaktur. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 12(2), 1074–1084. https://doi.org/10.30640/ekonomika45.v12i2.4577
Fachriyah, N., & Laily Anggraeni, O. (2024). The Use of Artificial Intelligence in Financial Statement Audit. Jurnal Indonesia Sosial Teknologi, 5(10), 3881–3892. https://doi.org/10.59141/jist.v5i10.5251
Fitrohani, F. F., Putri, S. A., & Susanto, A. V. (2025). Peran Artificial Intelligence (AI) Dalam Meningkatkan Akurasi Laporan Keuangan. Journal of UKMC National Seminar On Accounting Proceeding, 4(1), 117–126.
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/acch.1999.13.4.365
Irmasari, Sutrisno, S., & Roekhuddin, R. (2025). The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 19(1), 52–64. https://doi.org/10.32815/jibeka.v19i1.2243
Karina, R., & Alfarizi, M. A. (2021). THE ROLE OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN INDONESIA. JURNAL DIMENSI, 10(3), 543–554. https://doi.org/10.33373/dms.v10i3.2883
Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 312–318.
Khotimah, H., Lorensa, L., Maharani, A., Ningsih, L. F., Adelia, & Martadinata, S. (2025). DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR. Jurnal Akademik Ekonomi Dan Manajemen, 2(6), 242–257.
Kusumawati, D., Utary, Z. A. N., & Imawan, A. (2025). Peran Artificial Intelligence (AI) Dalam Mendukung Praktik Jasa Akuntansi Pada Cv. Bangkit Mandiri Solution Abadi Cabang Lamongan. JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 6(1), 133–142. https://doi.org/10.31967/jakuma.v6i1.1528
Maulana, I., Haryadi, B., & Arief, M. (2022). The Corporate Governance Mechanism on Earnings Management and Firm Performance. AKRUAL: Jurnal Akuntansi, 14(1), 1–16. https://doi.org/10.26740/jaj.v14n1.p1-16
Mensah, E., & Boachie, C. (2023). Corporate governance mechanisms and earnings management: The moderating role of female directors. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2167290
Nainggolan, E. P. (2024). Pengaruh Kecerdasan Buatan terhadap Efektivitas Sistem Akuntansi. Balance: Jurnal Akuntansi Dan Manajemen, 3(1), 49–54.
Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics & Finance, 89, 775–801. https://doi.org/10.1016/j.iref.2023.07.084
Oktaviana, S. A., Uzmah, Moch. R. F., Lestari, R. A., Nopitasari, D., & Prahasa, A. F. (2025). LITERATUREREVIEW:PENERAPANETIKADALAMINTEGRITAS KORPORAT MELALUI PENGUATAN GOOD CORPORATE GOVERNANCE (GCG). SENMABIS: Seminar Nasional Manajemen Dan Bisnis, 483–501.
Patricia, C., & Putri, A. M. (2025). Pengaruh Artificial Intelligence Terhadap Sistem Informasi Akuntansi. Jurnal Ekonomika Dan Bisnis (JEBS), 5(1), 359–364. https://doi.org/10.47233/jebs.v5i1.2648
Rahmawati, M. I., & Subardjo, A. (2023). TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 2(4), 403–409. https://doi.org/10.24034/jiaku.v2i4.6355
Rezananda Ramadina, & Nurul Hidayah. (2025). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN. Curve Elasticity: Jurnal Pendidikan Ekonomi, 6(2), 47–61. https://doi.org/10.57094/jpe.v8i2.2965
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Sari, T. P., & Trilestari, D. I. (2023). PERAN CORPORATE GOVERNANCE DAN KUALITAS AUDIT DALAM MEMINIMALISIR MANAJEMEN LABA. Solusi, 21(4), 413–425. https://doi.org/10.26623/slsi.v21i4.7824
Sarifudin, Iman, I., Kurniawan, R., Wardin, S., & Hamsah, M. S. (2026). TRANSPARANSI SEBAGAI FONDASI: TINJAUAN SISTEMATIS TENTANG PERAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH MANIPULASI LAPORAN KEUANGAN. Musytari: Neraca Manajemen, Akuntasi, Dan Ekonomi, 25(2), 221–230. https://doi.org/https://ejournal.cibinstitut.com/index.php/musytari/article/view/5318
Seran, A. J., & Anggraini, D. I. (2025). Analisis Penggunaan AI dalam Deteksi Kecurangan Laporan Keuangan. JIMU: Jurnal Ilmiah Multidisipliner, 3(4), 2288–2294.
Sibagariang, R. P. (2025). The Application of Artificial Intelligence in Accounting Reporting within the Banking Sector. INTERNATIONAL JOURNAL OF TRENDS INACCOUNTING RESEARCH, 6(1), 86–93. https://doi.org/https://doi.org/10.54951/ijtar.v6i1.878
Sifa, M. A., & Fahruddin, C. (2021). Implementasi Good Corporate Governance Dalam Meningkatkan Kepercayaan Pada Perbankan Syariah. Journal of Islamic Banking, 2(1), 55-77.
Suci Nurlayli Alimatu Sholiqah, Retno Ayu Widyastuti, & Tri Ratnawati. (2023). Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur. Jurnal Riset Ekonomi Dan Akuntansi, 1(4), 226–238. https://doi.org/10.54066/jrea-itb.v1i4.991
Sujana, D. A., & Laela, S. F. (2025). AI for Fraud Detection and Accounting System Security : Implementation in Indonesian Islamic Banks. Jurnal Akuntansi Dan Bisnis, 25(1), 65–86. https://doi.org/10.20961/jab.v25i1.1308
Suyono, W. P., Puspa, E. S., Anugrah, S., & Firnanda, R. (2025). Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 953–960. https://doi.org/10.31004/riggs.v4i3.2066
Tirtakusuma, A. E., Tirtakusuma, E. J., & Tirtakusuma, A. J. (2025). ARTIFICIAL INTELLIGENCE AND THE LEGAL FRAMEWORK IN PREVENTING FINANCIAL REPORT MANIPULATION IN INDONESIA. Jurnal Pembaharuan Hukum, 12(2), 242–262.
Xiong, W. (2025). The Impact of Artificial Intelligence on Enterprises’ Accrual Earnings Management. Scientific Journal of Economics and Management Research, 7(3), 71–86. https://doi.org/10.54691/6rc73771
Anggi Putri, & Nuswantara, D. A. (2025). Artificial Intelligence and Data Mining in Detecting Financial Statement Fraud: A Systematic Literature Review. Journal of Accounting Science, 9(2), 204–257. https://doi.org/10.21070/jas.v9i2.2025
Challen, A. E., & Noermansyah, A. (2023). Peran Good Corporate Governance dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur. Jurnal Riset Akuntansi Dan Auditing, 10(1), 23–36. https://doi.org/10.55963/jraa.v10i1.512
Dung, N. T. N. (2025). DETECTION OF EARNINGS MANAGEMENT USING MACHINE LEARNING: INSIGHTS FROM VIETNAM. Journal of Dynamics and Control, 9(7), 114–132. https://doi.org/10.71058/jodac.v9i7009
Ersa Hakim, I., Rimbano, D., Nurhayati, Y., Syabihi, M., Rihadatul Aisy, B., Maulidia, M., & Qarhoma, C. (2025). Literature Review: Pengaruh GCG, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba di Perusahaan Manufaktur. EKONOMIKA45: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 12(2), 1074–1084. https://doi.org/10.30640/ekonomika45.v12i2.4577
Fachriyah, N., & Laily Anggraeni, O. (2024). The Use of Artificial Intelligence in Financial Statement Audit. Jurnal Indonesia Sosial Teknologi, 5(10), 3881–3892. https://doi.org/10.59141/jist.v5i10.5251
Fitrohani, F. F., Putri, S. A., & Susanto, A. V. (2025). Peran Artificial Intelligence (AI) Dalam Meningkatkan Akurasi Laporan Keuangan. Journal of UKMC National Seminar On Accounting Proceeding, 4(1), 117–126.
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/acch.1999.13.4.365
Irmasari, Sutrisno, S., & Roekhuddin, R. (2025). The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 19(1), 52–64. https://doi.org/10.32815/jibeka.v19i1.2243
Karina, R., & Alfarizi, M. A. (2021). THE ROLE OF GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN INDONESIA. JURNAL DIMENSI, 10(3), 543–554. https://doi.org/10.33373/dms.v10i3.2883
Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 312–318.
Khotimah, H., Lorensa, L., Maharani, A., Ningsih, L. F., Adelia, & Martadinata, S. (2025). DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR. Jurnal Akademik Ekonomi Dan Manajemen, 2(6), 242–257.
Kusumawati, D., Utary, Z. A. N., & Imawan, A. (2025). Peran Artificial Intelligence (AI) Dalam Mendukung Praktik Jasa Akuntansi Pada Cv. Bangkit Mandiri Solution Abadi Cabang Lamongan. JAKUMA : Jurnal Akuntansi Dan Manajemen Keuangan, 6(1), 133–142. https://doi.org/10.31967/jakuma.v6i1.1528
Maulana, I., Haryadi, B., & Arief, M. (2022). The Corporate Governance Mechanism on Earnings Management and Firm Performance. AKRUAL: Jurnal Akuntansi, 14(1), 1–16. https://doi.org/10.26740/jaj.v14n1.p1-16
Mensah, E., & Boachie, C. (2023). Corporate governance mechanisms and earnings management: The moderating role of female directors. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2167290
Nainggolan, E. P. (2024). Pengaruh Kecerdasan Buatan terhadap Efektivitas Sistem Akuntansi. Balance: Jurnal Akuntansi Dan Manajemen, 3(1), 49–54.
Nguyen, Q., Kim, M. H., & Ali, S. (2024). Corporate governance and earnings management: Evidence from Vietnamese listed firms. International Review of Economics & Finance, 89, 775–801. https://doi.org/10.1016/j.iref.2023.07.084
Oktaviana, S. A., Uzmah, Moch. R. F., Lestari, R. A., Nopitasari, D., & Prahasa, A. F. (2025). LITERATUREREVIEW:PENERAPANETIKADALAMINTEGRITAS KORPORAT MELALUI PENGUATAN GOOD CORPORATE GOVERNANCE (GCG). SENMABIS: Seminar Nasional Manajemen Dan Bisnis, 483–501.
Patricia, C., & Putri, A. M. (2025). Pengaruh Artificial Intelligence Terhadap Sistem Informasi Akuntansi. Jurnal Ekonomika Dan Bisnis (JEBS), 5(1), 359–364. https://doi.org/10.47233/jebs.v5i1.2648
Rahmawati, M. I., & Subardjo, A. (2023). TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 2(4), 403–409. https://doi.org/10.24034/jiaku.v2i4.6355
Rezananda Ramadina, & Nurul Hidayah. (2025). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN. Curve Elasticity: Jurnal Pendidikan Ekonomi, 6(2), 47–61. https://doi.org/10.57094/jpe.v8i2.2965
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Sari, T. P., & Trilestari, D. I. (2023). PERAN CORPORATE GOVERNANCE DAN KUALITAS AUDIT DALAM MEMINIMALISIR MANAJEMEN LABA. Solusi, 21(4), 413–425. https://doi.org/10.26623/slsi.v21i4.7824
Sarifudin, Iman, I., Kurniawan, R., Wardin, S., & Hamsah, M. S. (2026). TRANSPARANSI SEBAGAI FONDASI: TINJAUAN SISTEMATIS TENTANG PERAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH MANIPULASI LAPORAN KEUANGAN. Musytari: Neraca Manajemen, Akuntasi, Dan Ekonomi, 25(2), 221–230. https://doi.org/https://ejournal.cibinstitut.com/index.php/musytari/article/view/5318
Seran, A. J., & Anggraini, D. I. (2025). Analisis Penggunaan AI dalam Deteksi Kecurangan Laporan Keuangan. JIMU: Jurnal Ilmiah Multidisipliner, 3(4), 2288–2294.
Sibagariang, R. P. (2025). The Application of Artificial Intelligence in Accounting Reporting within the Banking Sector. INTERNATIONAL JOURNAL OF TRENDS INACCOUNTING RESEARCH, 6(1), 86–93. https://doi.org/https://doi.org/10.54951/ijtar.v6i1.878
Sifa, M. A., & Fahruddin, C. (2021). Implementasi Good Corporate Governance Dalam Meningkatkan Kepercayaan Pada Perbankan Syariah. Journal of Islamic Banking, 2(1), 55-77.
Suci Nurlayli Alimatu Sholiqah, Retno Ayu Widyastuti, & Tri Ratnawati. (2023). Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur. Jurnal Riset Ekonomi Dan Akuntansi, 1(4), 226–238. https://doi.org/10.54066/jrea-itb.v1i4.991
Sujana, D. A., & Laela, S. F. (2025). AI for Fraud Detection and Accounting System Security : Implementation in Indonesian Islamic Banks. Jurnal Akuntansi Dan Bisnis, 25(1), 65–86. https://doi.org/10.20961/jab.v25i1.1308
Suyono, W. P., Puspa, E. S., Anugrah, S., & Firnanda, R. (2025). Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 953–960. https://doi.org/10.31004/riggs.v4i3.2066
Tirtakusuma, A. E., Tirtakusuma, E. J., & Tirtakusuma, A. J. (2025). ARTIFICIAL INTELLIGENCE AND THE LEGAL FRAMEWORK IN PREVENTING FINANCIAL REPORT MANIPULATION IN INDONESIA. Jurnal Pembaharuan Hukum, 12(2), 242–262.
Xiong, W. (2025). The Impact of Artificial Intelligence on Enterprises’ Accrual Earnings Management. Scientific Journal of Economics and Management Research, 7(3), 71–86. https://doi.org/10.54691/6rc73771
Downloads
Published
2026-01-10
Issue
Section
Articles
How to Cite
Peran Artificial Intelligence dan Good Corporate Governance terhadap Manipulasi Laba di Era Digital. (2026). JOURNAL OF SHARIA ECONOMICS, 7(2), 267-283. https://doi.org/10.35896/jse.v7i2.1294
