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Applying Theory To Accounting Regulation (Summary)

2177 words - 9 pages


Chapter 3

Karunia Muliani – 1306395224
Silvia M. E. Nabut – 1306408630
Claudia Jusuf – 1306408681
Yovanka G. L. Sianipar - 1306453193

Ada beberapa teori yang relevan terhadap pemahaman lapoan keuangan.
A. Teori Pasar Efisien
Dalam teori pasar efisien, penganut pasar bebas menyatakan bahwa pasar akan berfungsi
paling efisien ketika pasar bergerak atas mekanisme permintaan dan penawaran tanpa campur
tangan dari pemerintah. Dalam akuntansi, dapat dikatakan informasi akuntansi adalah sebuah
industri ...view middle of the document...

Ketika terjadi free rider dalam sebuah pasar, maka pasar tersebut tidak
lagi efisien.
B. Teori Keagenan
Pemintaan akan informasi keuangan ditujukan untuk 2 hal, yaitu pelayanan atau pembuatan
keputusan. Menurut Atkinson dan Feltham, teori keagenan hanya mendukung tujuan yang pertama,
yaitu pelayanan informasi. Hal ini terjadi karena antara agen dan pemilik modal bukan orang yang
sama sehingga dibutuhkan pelaporan informasi keuangan yang dapat dipercaya. Dalam pembuatan
keputusan, informasi juga dibutuhkan untuk mengurang terjadinya ketidakpastian.
Teori keaganenan memberikan kerangka untuk mempelajari perjanjian antara pemilik
modal dalam memprediksi konsekuensi ekonomi atas sebuah standar. Pendukung teori ini

menyatakan bahwa biaya dan keuntungan yang diperoleh dari memproduksi informasi keuangan
ini adalah setimpal, karena informasi ini sangat dibutuhkan oleh pemilik modal dalam membuat
keputusan, sehingga perusahaan akan secara sukarela memproduksi informasi ini. Seandainya pun
akuntansi di ‘deregulasi’, pasar akan membentuk sendiri informasi yang dibutuhkannya. Namun,
kelompok lain mengatakan bahwa pewajiban pelaporan cenderung menciptakan over-produksi
informasi. Hal ini disebabkan karena biaya penciptaan informasi tidak ditanggung oleh pengguna
informasi sehingga mereka akan meminta informasi lain lagi dan lagi. Pemegang otoritas standar
salah mengartikan permintaan yang berlebihan ini sehingga mereka membentuk aturan
pengungkapan yang melebihi kebutuhan. Inilah yang menyebabkan ‘standard overload’ dan
menyebabkan keluhan dari berbagai perusahaan dan akuntan.

C. Teori Regulasi
a. Teori Kepentingan Publik
Teori ini mengusulkan agar pemerintah atau agennya memperkenalkan sebuah
regilasi untuk mengkompensasi kegagalan pasar. Regulasi ini dimaksudkan untuk
melindungi kepentingan individu dan masyarakat secara keseluruhan, dengan catatan
kepentingan masyarakat umum lebih diutamakan. Dalam hubungannya dengan pelaporan
keuangan, asumsinya adalah regulasi ini akan meningkatkan aliran informasi sehingga
meningkatkan efisiensi pasar modal. Dalam teori ini, pemerintah dianggap independen
dana gen pemerintah bertugas merespon permintaan dari ‘politisi kewirausahaan’ dan
kelompok kepentingan public untuk mengintervensi pasar. Walaupun dapat dikatakan
pihak-pihak ini dapat bertindak untuk kepentingan sendiri, intervensi regulator dapat
dikatakan cukup memenuhi kepentingan public yang sesungguhnya.
b. Regulatory capture Theory
Regulasi tidaklah murah, dibutuhkan transfer kekayaan dan oleh sebab itu
memiliki konsekuensi ekonomi untuk pihak-pihak yang diatur. Capture theory menyatakan
bahwa pihak yang menjadi subyek regulasi mencari control atas pemerintah atau agen
pemerintah yang bertanggung jawab membuat regulasi. Teori ini mengasusikan bahwa
individual memiliki rasionalitas ekonomi dan mengejar kepentingan pribadinya sendiri.
Dengan demikian, mereka bertindak untuk meningkatkan dan melindungi harta
kekayaannya dengan mencari control atas regulator....

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