Peran Akuntansi Forensik dan Kebijakan Risiko Kredit Hijau dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia: Literature Review
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Abstract
Penelitian ini bertujuan untuk mengetahui peran akuntansi forensik dan kebijakan risiko kredit dalam meningkatkan kinerja keuangan perbankan di Indonesia. Metode penelitian yang digunakan adalah studi literature review dengan menggunakan basis data penelitian periode 2020 hingga 2025 dan diperoleh sebanyak 23 jurnal penelitian. Hasil penelitian menunjukkan peran akuntansi forensik dan kebijakan risiko redit hijau dapat meningkatkan ROE perbankan di Indonesia hingga 8–12% dan meningkatkan kebijakan risiko kredit hijau serta penguatan tata kelola guna mencapai stabilitas dan pertumbuhan sektor perbankan nasional. Disarankan agar penelitian selanjutnya memperluas cakupan kajian dengan mengintegrasikan beragam format publikasi, sumber non-konvensional dan memperkaya perspektif akademis mengenai implementasi akuntansi forensik dan kebijakan kredit berkelanjutan dalam konteks sistem perbankan yang dinamis.
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