ETIKA DALAM KONTEKS KEAGENAN ORGANISASI NIRLABA

Ahmad Fahrudin Alamsyah

Abstract


This study tries to dig ethic problems related to agent relationship between principal and agent. Agent relationship structure can be drawn in equity theory construction, based on SFAS No. 117 by three characteristic restricted net asset (unrestricted, temporary restricted, and permanently restricted). Ethics problems anticipated will be related/relevant with its storey; level restricted net asset, and the solution which on the market public monitored through financial reporting and audit as the standard. The complexity of non-profit organizations requires effective assessment of agent efficiency done not only quantitatively but also qualitatively so that the ethic approach is well suited to be applied at this organizational type

Penelitian ini mencoba menggali masalah etika yang berkaitan dengan hubungan agen antara principal dan agent. Struktur hubungan agen dapat ditarik dalam konstruksi teori ekuitas, berdasarkan PSAK No. 117 oleh tiga aset bersih yang dibatasi penggunaannya (tidak dibatasi, dibatasi sementara, dan dibatasi secara permanen). Masalah etika yang diantisipasi akan terkait dengan lantai; tingkat aset bersih yang dibatasi, dan solusi yang dipasarkan dipantau publik melalui pelaporan keuangan dan audit sebagai standar. Kompleksitas organisasi nirlaba memerlukan penilaian efektif terhadap efisiensi agen yang dilakukan tidak hanya secara kuantitatif tetapi juga secara kualitatif sehingga pendekatan etika sesuai untuk diterapkan pada tipe organisasi ini.


Keywords


agent; ethics

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DOI: http://dx.doi.org/10.18860/el.v8i2.4753

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