Integrated Reporting and Using Artificial Intelligent (AI) into Good Corporate Governance: Implications for Transparency Financial Report and Sustainable Accountability

Abstract

This research explores how Integrated Reporting (IR) and Artificial Intelligence (AI) work together within Good Corporate Governance (GCG), focusing on their effects on financial report transparency and sustainability accountability. The study uses a qualitative approach, involving semi-structured interviews with ten key figures, board members, audit committee members, senior managers, internal auditors, and sustainability officers from 98 manufacturing companies listed on the Jakarta Stock Exchange. The results show that AI-enhanced IR strengthens governance by improving data integration, reporting accuracy, and transparency for both financial and non-financial information. The discussion emphasizes the importance of governance oversight to ensure ethical AI use and address risks related to data bias and accountability. Theoretically, the study expands the IR and GCG frameworks by viewing AI as a mechanism that enables better governance. Practically, it offers insights to help organizations improve their reporting quality, while socially, it promotes stakeholder trust.