THE EFFECT OF FINANCIAL TRANSPARENCY ON POTENTIAL DISPUTES IN BUSINESS PARTNERSHIPS
Keywords:
Financial Transparency, Business Disputes, Accountability, Partnership, Good Corporate GovernanceAbstract
Financial transparency is one of the main pillars in maintaining the sustainability of healthy and fair business partnerships. This study aims to analyze the influence of the level of financial transparency on the potential for disputes in business partnerships in Indonesia. The research method used is a qualitative approach with literature analysis from various national law and business journals. The results of the study indicate that low transparency and accountability of financial reports are the main factors that cause distrust between business partners, which leads to contractual disputes and litigation ( Az'zahra & Wahyuningsih, 2024 ; Amanda et al., 2024 ). In addition, the application of Good Corporate Governance principles through information disclosure and public accountability has been proven to reduce conflict escalation and increase legal compliance in partnership relationships ( Madina & Apriani, 2024 ; Tarigan, 2024 ). This study also found that business disputes often arise due to information imbalances between major partners and minor partners, especially in the MSME sector and public-private partnerships ( Rahayu et al., 2025 ; Wardana, 2025). Thus, increasing financial transparency not only serves as a form of administrative compliance, but also as a preventive mechanism against potential disputes that could disrupt the stability of long-term business relationships
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Copyright (c) 2025 Maora Syifa Belicia, Sri Handayani (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
