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Landasan teori

Signaling theory

Signaling theory menunjukkan bagaimana sebuah tingkah


laku dpat memperlihatkan hal yang tidak kelihatan, yang
memberikan manfaat bagi (Bird dan Smith, 2005)
Persepsi subjektif atas improvement yang terjadi,
berkorelasi secara kuat dengan pengukuran objektif pada
periode yang sama. Persepsi atas seberapa baik kinerja
perusahaan(diukur secara subjektif) adalah konsisten
dengan kinerja perusahaan yang sebenarnya(Dess dan
Robinson, 1984)

Stakeholder theory
to provide an understanding of the
reasons for managements decision
to report information to stakeholders.
how it is believed management
should act towards stakeholders.
provide a partial, though often a
complementary, explanation of the
motivation for management to
respond to stakeholder expectations
or needs. (wilmshurst, Cummings,

Triple bottom line


Triple bottom line(triple P) melaporkan aspek
keuangan, sosial, dan lingkungan atas suatu
perusahaan.
people, berkaitan pada isu human dan social
capital
- Planet(melindungi alam lingkungan), berkaitan
dengan isu natural capital dan environmental
justice
- Prosperity/profit, berkaitan dengan penciptaan
nilai, infrastruktur.
(Cummings, Lorne)

Agency theory
Kontrak yang dimaksudkan disini adalah kontrak
antara prinsipal (pemberi kerja, misalnya
pemegang saham atau pimpinan perusahaan)
dengan agen (penerima perintah, misalnya
manajemen atau bawahan). Teori keagenan
meramal jika agen memiliki keunggulan
informasi dibandingkan prinsipal dan
kepentingan agen dan principal berbeda, maka
akan terjadiprincipal-agent problemdimana agen
akan melakukan tindakan yang menguntungkan
dirinya namun merugikan prinsipal

Legitimacy theory
A contract exists between the firm and the stakeholder. The terms of the contract refer to
the acceptability of activities undertaken, and the licence to operate. Acceptance that the
firm operates under a social contract, and there is a willingness to demonstrate that the
activities of the firm are acceptable to the community. (wilmshurst, Cummings, dan
Matthews, 2002)
Organizations and their accounting systems ultimately operate in a social, economic and
political context. Their continued existence,hence, depends on obtaining and maintaining
social approval by ensuring that they operate within the bounds and norms of their
respective societies. CSR can be seen as an important tool in corporate legitimation
strategies, as it may be used in a number of ways to convince key stakeholders that the
organization is fulfilling their expectation. (cummings,et al. ,2001)
The choice of legitimacy theory is based on the notion that accounting for sustainable
development and the associated management accountants role in sustainable
development is used as a communication mechanism to inform and/or manipulate the
perception of the firms actions.
Institutional theory is related to legitimacy theory in that institutional environment can
influence the development of structure in organisations. Innovation structures that improve
technical efficiency in early adopting organisations are legitimised in their environment.
When we state legitimacy theory portrays that organisations attempt to operate within
thebounds and norms of their respective citizens, the concept of organisation includes
organisational agents which entails accountants.(Mistry, Sharma dan Low, 2014)

Political economy theory


This approach seeks to understand
and evaluate the functions of
accounting within the context of
economic, social and political
environment in which the
organization always operates,
namely the macro context or systemwide legitimacy. (cummings,et al. ,
2001)

Slack resource theory


based on stakeholder analysis, proposes
that a tension exists between the firm's
explicit costs (e.g., payments to
bondholders) and its implicit costs to other
stakeholders (e.g., product quality costs,
environmental costs). This theory predicts
that a firm that attempts to lower its
implicit costs by socially irresponsible
actions will, as a result, incur higher
explicit costs, resulting in competitive
disadvantage. (Waddock and Grave, 1997)

Good management theory


Good management theorists
argue, alternatively, that there is
a high correlation between good
management practice, and CSP,
simply because attention to CSP
domains improves relationships
with key stakeholder groups
resulting in better overall
performance. (Waddock and
Grave, 1997)

ema
Akuntansi Manajemen Lingkungan
(Environmental Management Accounting)
merupakan salah satu sub sistem dari
Akuntansi
Lingkungan yang menjelaskan mengenai
persoalan pengukuran dari dampak-dampak
bisnis perusahaan ke dalam sejumlah unit
moneter. (mardikawati,widianingsih dan
magdalena, 2014)