KONFLIK KEAGENAN DALAM

PERSPEKTIF KEUANGAN
KEPERILAKUAN
Kelompok 2

Delia Pita Sari (21.33.0491 )

Rizka Firda Sabila ( 21.33.0493 )
Yulia Kristani ( 21.33.0494 )

Dosen pengampu :Ni Wayan Radha Maharseni, SE., M.Ak

LATAR BELAKANG
Penelitian ini menjelaskan mengenai konflik agensi yang
ditinjau dari aspek keuangan keperilakuan. Penelitian ini
bertujuan untuk mengembangkan kajian teoritis mengenai
keterkaitan mental accounting, overconfidence dan
konflik keagenan. Penelitian ini dilakukanguna
mengembangkan kerangka penelitian secara konseptual
mengenai konflik keagenan melalui perspektif mental
accounting dan overconfidence. Secara teoritis, penelitian
ini memberikan kontribusi berupa sumbangan pemikiran
untuk memperkaya literatur keuangan.
Keuangan keprilakuan didefiniskan sebagai suatu
pendekatan yang mempelajari perilaku para pengambil
keputusan krusial dalam perusahaan.
 TUJUAN PENELITIAN

Penelitian ini bertujuan untuk memberikan tinjauan

teoritis mengenai keterkaitan mental accounting,
overconfidence dan konflik keagenan. Penelitian ini
dilakukan guna mengembangkan kerangka penelitian
secara konseptual mengenai konflik keagenan melalui
perspektif mental accounting dan overconfidence.
Secara teoritis, penelitian ini memberikan kontribusi
berupa sumbangan pemikiran untuk memperkaya
literatur keuangan.
 KERANGKA TEORI
Konflik keagenan
Akuntansi
Keperilakuan

Mental Accounting

Overconfidence.
SUBJEK PENELITUAN
METODE PENELITIAN
pada penelitian ini terletak pada
Metode penelitian yang digunakan dalam
konflik keagenan melalui perspektif
penelitian ini tidak disebutkan secara
mental accounting dan
eksplisit dalam informasi yang diberikan.
overdidfence.Yang dipicu karena
Oleh karena itu, tidak ada kutipan khusus
kecenderungan subjektif dalam
yang tersedia untuk metode penelitian
pengelompokan dana berupa
yang digunakan.
dividen

HASIL PENELITIAN

Hasil dan pembahasan dalam penelitian ini

memberikan penjelasan mengenai
pengembangan implikasi mental accounting
dengan konflik agensi dan overconfidence
dengan konflik agensi.
 KEKURANGAN & KELEBIHAN
Penelitian ini terbatas pada kajian Kelebihan penelitian ini terletak
mental accounting, overconfidence pada kemampuan penyusunnya
dan konflik keagenan melalui studi untuk memberikan memberikan
kepustakaan.Penelitian ini juga tidak sumbangan pemikiran untuk
mencantumkan atau menyebutkan memperkaya literatur keuangan.
VS
metode penelitiannya.Penelitian Penelitian ini memberikan
selanjutnya diharapkan dapat sumbangan pemikiran yang dapat
membuktikan secara empiris dijadikan pertimbangan bagi
mengenai hubungan mental perusahaan guna meminimalisir
accounting, overconfidence dan konflik keagenan terutama melalui
konflik keagenan berdasarkan data di perspektif mental accounting dan
lapangan. overconfidence
 KESIMPULAN

Penelitian ini bertujuan untuk memgembangkan kajian teoritis serta kerangka konseptual
mengenai konflik keagenan melalui perspektif mental accounting dan overconfidence. Dalam
persepktif mental accounting, konflik keagenan dapat dipicu karena ecenderungan subjektif
dalam pengelompokkan dana, seperti dalam konteks pendapatan berupa dividen. Individu
dengan skor mental accounting yang lebih besar dinilai dapat melaporkan perencanaan
keuangan secara lebih jelas. Dalam perspektif overconfidence, konflik keagenan dipicu karena
kecenderungan manajemen perusahaan memberikan nilai yang berlebihan atas kemampuannya
dalam mencapai tujuan sehingga mengesampingkan probabilitas terjadinya resiko. Dengan
demikian tujuan penelitian telah tercapai. Secara teoritis, penelitian ini memberikan sumbangan
pemikiran untuk memperkaya literatur keuangan. secara praktis, penelitian ini memberikan
sumbangan pemikiran yang dapat dijadikan pertimbangan bagi perusahaan guna meminimalisir
konflik keagenan terutama melalui perspektif mental accounting dan overconfidence
Thank you
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