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TEORI AKUNTANSI

&
PERKEMBANGANNYA
(Introduction to Financial Accounting Theory)
Hello!
Nice to meet you

Gabriela Puspita 145020301111071

Renny Nadianti 145020307111013


OUTLINE
1. Definisi Teori

2. Overview Teori Akuntansi

3. Perkembangan Teori Akuntansi

4. Mengevaluasi Teori Akuntansi

5. Evaluasi Teori berbasis pada Logika, Asumsi dasar dan Bukti Empiris

Teori Akuntansi Keuangan Fakultas Ekonomi dan Bisnis Universitas Brawijaya


1.
What is a theory?
Apakah teori itu?
The Macquarie Dictionary

A coherent group of general propositions used as


principles of explanation for a class of phenomena.

Teori didasarkan pada alasan


Hendriksen (1970, p. 1) logika (sistematis dan koheren).
Beberapa teori akuntansi
A coherent set of hypothetical, conceptual and dikembangkan dari penelitian di
pragmatic principles forming the general framework masa lampau di mana beberapa
of reference for a field of inquiry. teori dikembangkan di masa
depan untuk membuat prediksi
tentang suatu kejadian.
US Financial Accounting Standards Boards

Their Conceptual Framework which is defined as a


coherent system of interrelated objectives and
fundamentals that is expected to lead to consistent
standards.

Akuntansi merupakan aktivitas manusia

1. Hal-hal terkait perilaku/tingkah laku dan


kebutuhan orang-orang akan informasi
akuntansi keuangan
2. Kebutuhan orang-orang akan informasi
akuntansi.
Teori akuntansi 3. Alasan mengapa orang-orang yang
didasarkan pada berperan penting dalam organisasi
menyediakan informasi penting bagi para
pemangku kepentingan organisasi
1. Menentukan bagaimana (prescribe how), menjelaskan bagaimana
Contoh dari suatu aset dinilai untuk kepentingan pelaporan pada pihak
penggunaan eksternal.
Teori
Akuntansi 2. Memprediksi (predict), bahwa manajer yang memberikan bonus
berdasarkan suatu capaian. Misalnya profit, akan cenderung
mengadopsi metode akuntansi yang akan menghasilkan laba dalam
laporan keuangan yang lebih tinggi.

3. Berusaha menjelaskan bagaimana (seek to explain), Menjelaskan


latar belakang budaya individu mempengaruhi tipe informasi
akuntansi yang diperlukan untuk diberikan /membuktikan pada
pihak-pihak diluar organisasi.
Contoh dari 4. Menjelaskan bahwa informasi akuntansi dapat memperlengkapi

penggunaan beberapa jenis kelompok pemegang saham yang didasarkan pada

Teori kebutuhan akan penerimaan sebuah informasi

Akuntansi 5. Memprediksi bahwa kekuasaan relatif dari kelompok pemegang


saham akan berdampak kepada informasi akuntansi yang diterima

6. Memprediksikan bahwa organisasi berusaha untuk mendapatkan


pengakuan dari masyarakat sebagai organisasi yang sah dan bahwa
laporan keuangan dapat digunakan organisasi untuk membuktikan
legitimasinya.
2.
A Overview
theories of
accounting
Tinjauan Singkat
Teori Akuntansi
1. Banyak teori akuntansi keuangan yang eksis

2. Tidak ada teori akuntansi yang diterapkan secara


universal

3. Tidak ada persepsi tentang aturan akuntansi


keuangan yang diterima secara universal.
Perkembangan 1920 1960an
Metode Induksi
Teori Awal pengembangan teori akuntansi bergantung pada proses
Akuntansi induksi. Dimana proses induksi disini berarti pengembangan
gagasan atau teori dilakukan melalui observasi terhadap praktik
yang sesungguhnya dilakukan oleh akuntan.

1960 1970an
Normative Accounting Theory
Didasari oleh norma (nilai/keyakinan) dari peneliti teori tersebut,
bukan berdasarkan observasi. Oleh karena itu Normative
Accounting Theory tidak dapat dievaluasi berdasarkan praktik
akuntansi yang sesungguhnya. Dan faktanya bahwa teori ini
mungkin menyajikan sudut pandang lain dari praktik akuntansi pada
umumnya.

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Perkembangan
Pertengahan 1970 Akhir 1970an
Teori Predictive Accounting Theory/ Positive Theory
Akuntansi 1. Berfokus pada suatu teori yang dapat menjelaskan (describe)
dan memprediksikan praktik akuntansi / fenomena tertentu
2. Dimulai dengan beberapa asumsi dan deduksi logis yang
memungkinkan munculnya suatu prediksi.
3. Jika prediksi tersebut cukup akurat terhadap hasil pengamatan
dari fakta yang sesungguhnya terjadi, maka prediksi tersebut
dianggap mampu menjelaskan mengapa hal-hal tersebut
terjadi.

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