Transparansi Laporan Keuangan Pemerintah Daerah dan Implikasinya terhadap Kepercayaan Publik: Sebuah Tinjauan Literatur

Background: Transparency in local government financial reporting is essential for promoting accountability and strengthening public trust, particularly in the era of fiscal decentralization, which grants local governments greater authority to manage regional budgets (APBD). However, previous studies have reported inconsistent findings regarding its effectiveness in fostering public trust. Objective: This study analyses the role of transparency in local government financial reporting in strengthening public accountability and building public trust. Research Methods: This study employs a qualitative approach using the Systematic Literature Review (SLR) method. Data were analysed through identification, selection, thematic categorization, and conceptual synthesis. Research Results: The findings indicate that transparency, supported by effective internal controls, performance-based management, and digitalized reporting systems, significantly enhances public accountability, thereby strengthening government legitimacy and public trust. Novelty of the Research: This study proposes an integrated conceptual framework linking transparency, accountability, governance quality, digitalization, and public trust in local government financial management.