Landasan Teori dalam Bidang Ilmu Akuntansi

Teori-teori yang digunakan dalam mengembangkan keilmuan bidang akuntansu

1. THEORY

2. AGENCY THEORY An agency contract is one where one party (the principal) engages another (the agent) to act on their behalf e.g. where there is a separation of management and ownership Both parties are utility maximisers agent may therefore act from self-interest Divergence of interests is the agency problem Contracts incorporating accounting numbers can be used to align the interests of both parties The agency problem in turn gives rise to agency costs spent to overcome it Monitoring costs Bonding costs Residual loss

3. INFORMATION ASYMMETRY Information affects the decision-making processes used by individuals in households, businesses, and governments. Individuals make decisions based on public information, which is freely available, and private information, which is available to only a subset of the public. Information asymmetries occur when “different people know different things.” Because some information is private, information asymmetries arise between those who hold that information and those who could potentially make better decisions if they had it.

4. SIGNALING THEORY Proposed that management may signal something about the firm through various aspects of financial information disclosure, which can be viewed as a signal by investors. One of these aspects of disclosure is earnings timeliness. Manager or the company qualitatively has an information compared to outside parties and they use the certain sizes or facilities imply the quality of its company. At least there are four types of signal theory known in financial literature, 1) model signal maturity options debt, 2) the company’s investment signal model, 3) signal model financial structure, 4) the dividend signal model. Each model has an own consequences for both managers and shareholders, (investor) or a treasury holder.

5. ENTERPRISE THEORY Enterprise Theory views that companies are social institutions that operate to benefit shareholders, creditors, employees, suppliers, government and the general public Companies are seen as part of the social community. Companies have social functions that have broad and complex effects on various groups of interests. Companies are required to be socially responsible. The purpose of the company is not only to fulfill the interests of shareholders for the sake of sustainability and prosperity of the company, but also to provide prosperity to various interested groups.

6. SHARIA ENTERPRISE THEORY Conform to Islamic accounting concepts Axiom in the application of Sharia Enterprise Theory is that God is the creator and sole owner of all the resources in the world. While the resources owned by stakeholders are mandates from God. In these resources, a responsibility is attached to the manner and purpose established by the Trustee Characteristics: (1) Carrying out tasks/mandates with all the expertise and endeavors; (2) Concerning the interests of direct and indirect stakeholders and nature; and (3) Upholding Islamic business ethics (halal-haram).

7. STAKEHOLDER THEORY Stakeholder Theory is a view of capitalism that stresses the interconnected relationships between a business and its customers, suppliers, employees, investors, communities and others who have a stake in the organization. The theory argues that a firm should create value for all stakeholders, not just shareholders.

8. REGULATION THEORY Regulation theory argued that capitalism is unstable because it leads to capital overaccumulation and class struggle. Regulation theorists examine the ways in which different varieties of capitalism attempt to manage these instabilities.