Informasi Detil Paper |
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| Judul: | Peranan Informasi Akuntansi Dalam Corporate Governance Guna Mengatasi Konflik Keagenan Dalam Bentuk Praktik Manajemen Laba Berdasarkan Kode Etik |
| Penulis: | Adonia Anita Batkunde || email: nitabatkunde@yahoo.com |
| Jurnal: | Benchmark Vol. 1 no. 1 - hal. 27-40 Tahun 2012 [ Ekonomi dan Bisnis ] |
| Keywords: | Informasi akuntansi, corporate governance, agency problem, manajemen laba, etika bisnis |
| Abstract: | Accounting information presented in the financial statements is one of the key information that is used by investors, creditors, and shareholders to assess the performance of fund managers in managing the company. As a company manager, the manager has a lot of information that can serve to benefit himself at the expense of the interests of the principal (the company owner). Businessman behavioral deviation above indicates the decline of morality and ethics of human beings, who are willing to sacrifice themselves for the benefit of the rights and interests of the various parties. This study aimed to determine the role of accounting information in corporate governance in order to address the agency conflict in the form of earnings management practices based on the code of ethics. Financial accounting system provides information that is essential for the governance mechanisms for being able to control the parties involved in the management of companies that can reduce the agency problem. Basic principles of corporate governance that need to be considered for the implementation of good corporate governance practices is transparency, accountability, fairness, and responsibility. Consistent application of corporate governance will enhance the quality of financial reporting by management companies under an obligation to comply with the various rules and accounting principles and presentation of information in a transparent manner. |
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