Analisis Kepatuhan Pengungkapan Perjanjian Konsesi Jasa Berdasarkan PSAP 16 pada Kementerian Perhubungan Tahun 2022–2025
DOI:
https://doi.org/10.58812/jakws.v5i03.3908Kata Kunci:
PSAP 16, Perjanjian Konsesi Jasa, Kepatuhan Pengungkapan, Indeks Pengungkapan, Kementerian PerhubunganAbstrak
Penelitian ini bertujuan menganalisis tingkat, perkembangan, konsistensi, serta kesenjangan kepatuhan pengungkapan perjanjian konsesi jasa pada Kementerian Perhubungan berdasarkan PSAP 16 selama periode 2022-2025. Penelitian menggunakan pendekatan deskriptif dengan analisis isi terhadap Catatan atas Laporan Keuangan Kementerian Perhubungan. Tingkat kepatuhan diukur menggunakan disclosure index berdasarkan indikator pengungkapan PSAP 16. Hasil penelitian menunjukkan bahwa tingkat kepatuhan meningkat dari 37,58% pada 2022 menjadi 47,64% pada 2023 dan 47,86% pada 2024, kemudian sedikit menurun menjadi 46,59% pada 2025. Tingkat kepatuhan rata-rata selama periode penelitian mencapai 44,92%, yang menunjukkan peningkatan pada awal implementasi namun cenderung stabil setelah 2023. Pengungkapan deskripsi perjanjian, masa konsesi, dan nilai buku aset konsesi jasa telah dipenuhi secara konsisten, sedangkan sejumlah informasi terkait hak, kewajiban, perubahan perjanjian, dan ketentuan kontraktual masih menunjukkan kesenjangan. Temuan ini menunjukkan bahwa implementasi pengungkapan PSAP 16 telah berjalan pada informasi dasar, tetapi masih diperlukan peningkatan kelengkapan pengungkapan untuk memperkuat transparansi dan akuntabilitas perjanjian konsesi jasa pemerintah.
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Hak Cipta (c) 2026 Nasywa Yadia Karunia, Rafli Alfarizi, Nyno Marcello Devendy Turuk, Renata Aulia Fitri Fitri, Rizky Syahrizal
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