PENERAPAN STANDAR PELAPORAN KEUANGAN SERTA HUBUNGANNYA DENGAN ETIKA DAN TATA KELOLA PERUSAHAAN
DOI:
https://doi.org/10.30640/ekonomika45.v10i2.812Keywords:
financial accounting standards, financial reporting, ethics, corporate governance, corporate reportingAbstract
This study aims to describe and analyze the application of financial reporting standards and their relationship with ethics and corporate governance. The method used is qualitative research data reduction method with the type of research that is descriptive statistics and the data used is secondary data. The results of this study indicate that the application of General SAK has been applied to companies, especially companies listed on the IDX, but the implementation of SAK ETAP, SAK EMKM, and SAK Syariah has not been maximized. There are still many entities that do not comply with applicable standards in compiling company performance reports. This is due to limitations and what stands out is due to limited quality of human resources in the entity. Meanwhile, in the implementation of financial recording and reporting, there is ethics from an accountant that needs to be considered because accountants will often be faced with problems in the form of ethical dilemmas. As in making reporting decisions, accountants will be faced with choices that create a dilemma so that accountants need to have a reference in the form of a code of ethics to be accountable for the decisions they have taken. The existence of ethical dilemmas that cannot be resolved will cause an imbalance in the company and make the management of a company not run optimally.
References
N. A. I. Kesuma and A. Setiawaty, "Penerapan
Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Penyusunan Laporan Keuangan," Jurnal Ekonomi dan Keuangan, vol. 13, no. 2, pp. 151-163, 2016.
P. D. Oktavia and S. Sunrowiyati,
"PENERAPAN SAK ETAP PADA LAPORAN KEUANGAN UD. KARYA TUNGGAL," Jurnal PETA, vol. 4, no. 1, pp. 16-32, 2019.
R. A. Mutiah, "Penerapan Penyusunan Laporan
Keuangan pada UMKM Berbasis SAK EMKM," International Journal of Social Science and Business, vol. 3, no. 3, pp. 223-229, 2019.
Y. M. Putra, "PEMETAAN PENERAPAN
AKUNTANSI KEUANGAN EMKM PADA UMKM DI KOTA TANGERANG SELATAN," Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, vol. 11, no. 2, pp. 201-217, 2018.
J. Y. S. Wuwungan, "ANALISIS PENERAPAN
STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ATAS PERSEDIAAN PADA APOTIK UNO MEDIKA," Jurnal EMBA, vol. 3, no. 4, pp. 498-507, 2015.
T. Amani, "Penerapan SAK-EMKM Sebagai
Dasar Penyusunan Laporan Keuangan UMKM (Studi Kasus di UD Dua Putri Solehah Purbolinggo)," ASSET : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, vol. 2, no. 2, pp. 12-20, 2018.
S. Margaretta and G. Soepriyanto,
"PENERAPAN IFRS DAN PENGARUHNYA TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2010," BINUS BUSINESS REVIEW, vol. 3, no. 2, pp. 993-1009, 2012.
S. Ayem and R. Prihatin, "Pengaruh Penerapan
Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Dan Tax Planing (Studi Kasus UMKM di kota Yogyakarta)," Jurnal Akuntansi Profesi, vol. 11, no. 1, pp. 115-125, 2020.
K. Onasis and R. , "PENGARUH TATA
KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG YANG TERDAFTAR DI BEI," Bina Ekonomi, vol. 20, no. 1, pp. 1-22, 2016.
M. T. Apriliani and T. Dewayanto,
"PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN," Diponegoro Journal of Accounting, vol. 7, no. 1, pp. 1-10, 2018.
IPratama, "Tata Kelola Perusahaan dan Atribut
Perusahaan pada Ketepatan Pelaporan Keuangan: Bukti dari Perusahaan yang Terdaftar di Bursa Efek Indonesia," Journal of Education, Humaniora and Social Sciences (JEHSS), vol. 4, no. 3, pp. 1959-1967, 2022.
M. Giovani, "PENGARUH STRUKTUR
KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA," Jurnal Akuntansi Bisnis, vol. 15, no. 2, pp. 290-306, 2017.
E. Triyuwono, S. Ng and F. E. Daromes, "TATA
KELOLA PERUSAHAAN SEBAGAI MEKANISME PENGELOLAAN RISIKO UNTUK MENINGKATKAN NILAI PERUSAHAAN," Media Riset Akuntansi, Auditing & Informasi, vol. 20, no. 2, pp. 205-229, 2020.
U. Wahidah and S. Ayem, "PENGARUH
PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA," Syariah Paper Accounting, pp. 327-337, 2015.
A.Ikhsan and M. Haridhi, "PENERAPAN
STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH (STUDI PADA BAITUL QIRADH DI KOTA BANDA ACEH)," Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), vol. 2, no. 3, pp. 100-110, 2017.
A.A.Pratiwi, J. J. Sondakh and L. Kalangi,
"ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. NICHINDO MANADO SUISAN," Jurnal EMBA, vol. 2, no. 3, pp. 254-265, 2014.
B. Widiastiawati and D. Hambali,
"PENERAPAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANAGN ENTITAS MIKRO, KECIL, DAN MENENGAH (sAK EMKM) PADA UMKM UD SARI BUNGA," Journal of Accounting, Finance and Auditing, vol. 2, no. 2, pp. 38-48, 2020.
N. Ula and Nawirah, "IMPLEMENTASI SAK
SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)," EL MUHASABA : Jurnal Akuntansi, vol. 11, no. 2, pp. 123-132, 2020.
B. Nathania and Y. Karnawati, "Pengaruh Tata
Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan," Jurnal Ilmiah Akuntansi, vol. 3, no. 2, pp. 193-207, 2022.
N. F. Dosinta and H. Brata, "POLITIK
PENAMAAN DI DALAM PELAPORAN KORPORAT PASCAIMPLEMENTASI INTEGRATED REPORTING," Jurnal Akuntansi Multiparadigma, vol. 11, no. 1, pp. 138-158, 2020.
I.A.I. (IAI), Modul CA Pelaporan Korporat,
Jakarta Pusat: Ikatan Akuntan Indonesia, 2021.
Daengs, G. S. A., Istanti, E., Negoro, R. M. B.
K., & Sanusi, R. (2020). The Aftermath of Management Action on Competitive Advantage Through Proccess Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal Of Criminology and Sociologi, 9, 1418–1425.
Enny Istanti1), Bramastyo Kusumo2), I. N.
(2020). IMPLEMENTASI HARGA, KUALITAS PELAYANAN DAN PEMBELIAN BERULANG PADA PENJUALAN PRODUK GAMIS AFIFATHIN. Ekonomika 45, 8(1), 1–10.
Iwa Soemantri, Asep et al. 2020.
Entrepreneurship Orientation Strategy, Market Orientation And Its
Effect On Business Performance In MSMEs. Jurnal EKSPEKTRA Unitomo Vol. IV No. 1, Hal. 1-10.
Rina Dewi, et al. 2020. Internal Factor Effects In
Forming The Success Of Small Businesses. Jurnal SINERGI UNITOMO, Vol. 10 No. 1, Hal. 13-21.
