Teori Agensi: Teori Agensi Dalam Perspektif Akuntansi Syariah

Agung Hermantono

doi:10.59059/jupiekes.v1i2.1646

Authors

Agung Hermantono STEI Permata Bojonegoro

DOI:

https://doi.org/10.59059/jupiekes.v1i2.1646

Keywords:

Agency Theory, Accounting, Sharia

Abstract

The application of sharia accounting in sharia banking companies is experiencing development. Sharia accounting has the principle of disclosure based on Allah's commands in accordance with the principles of Islamic law fully and openly in submitting financial reports, therefore it is necessary to disclose halal and non-halal transactions as a form of responsibility towards the public in accordance with standards. Sharia accounting principles are based on the principle of voluntariness, meaning that there should be no oppressors or disadvantaged parties, costs arise because there are business results and risks arise because there are profits (Apriyanti, 2017). A conceptual framework is an integrated structure that builds a relationship between objectives and the underlying premises (Faiz, 2020). Financial reports that adhere to accounting and reporting standards are expected to have transparent direction, function and boundaries, so that their objectives and foundation are solid. The Sharia Accounting Committee and the Financial Accounting Standards Board (DSAK) must prepare and establish an absolute basic framework to be used as a basis for developing Financial Accounting Standards. KDPPLKS is a basic framework that has been developed for the preparation and presentation of Sharia Banking Industry Reports.

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