Etika Dalam Konteks Keagenan Organisasi Nirlaba

Ahmad Fahrudin Alamsyah

doi:10.18860/ua.v4i1.6118

Etika Dalam Konteks Keagenan Organisasi Nirlaba

Ahmad Fahrudin Alamsyah

Abstract

This study tries to dig ethics problems related to an agent relationship among principal (donor) and agent (management). Agent relationship structure can be drawn in equity theory construction, being based on SFAS No. 117 by three characteristic restricted net asset (unrestricted, temporary restricted, and permanently restricted). Ethics problems anticipated will be relevant to its storey; level restricted net asset, and the solution which on the market public monitoring through financial reporting and audit ·which the standard. Last, the non profit organizational complexity requires assessment of agent efficiency done not only quantitatively but also qualitatively so that the ethics approach suitable to implement at this organizational type.

Keywords

ethics problems; agent relationship

Full Text:

PDF

References

Bertens, Karl, 2000, Pengantar Etika Bisnis, Kanisius, Yogyakarta.

Callen, Jeffrey L., Haim Falk, 1993, Agency and Efficiency in Nonprofit Organizations: The Case of"Specific Health Focus", The Accounting Review, Vol. 68, No. 1, pp. 48-65

Davies, Char, 2001, The Impact of SFAS 116 dan 117 on Nonprofit Organizations, Micro Information Products Inc.

Eldenburg, Leslie, 1994, The Use of Information in Total Cost Management, The Accounting Review, Vol. 69, No. 1, pp. 96-121

Freeman, Robert J., Craig D. Shoulders, 1999, Governmental and Nonprofit Accounting (Theory and Practice), 6th edition, Prentice Hall Inc., New Jersey USA.

Hapsoro, Dody, 1993, Akuntansi Dana (Suatu Pengantar), Penerbit STIE YKPN, Yogyakarta.

Harahap, Sofyan Syafii, 2001, Teori Akuntansi, PT Raja Grafindo Persada, Jakarta.

Hendriksen, Eldon S, 1987, Accounting Theory (terjemahan), Erlangga, Jakarta.

Henke, Emerson E., 1992, Introduction to Nonprofit Organization Accounting, Fourth Edition, South Western Publishing Co., Cincinati.

IAI, 1999, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.

Ingram, Robert W., Russell J.Petersen, Susan W. Martin, 1991, Accounting and Financial Reporting for Governmental and Non-Profit Organizations: Basic Concepts, McGrawhill Inc., USA.

Jensen, M.C., W. H. Meckling, 1976, Theory of the Finn: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics (October) pp. 305-360.

Khumawala, Saleha B., Teresa P.Gordon, 1997, Bridging the Credibility of GAAP: Individual Donors and the New Accounting Standards for Nonprofit Organizations, Accounting Horizons, Vol 11 No.3, pp. 45-68.

Mathews, M.R.. 1993, Social Responsibility Accounting, Chapman dan Hall, London.

Media Akuntansi, 2001, Yayasan Berbadan Hukum, Edisi 22, Nov-Des, Tahun VIII.

Mensah, Yaw M., Judith M. Considine, Leslie Oakes, 1994, Statutory Insolvency Regulations and Earning Management in the Prepaid Health-Care Industry, The Accounting Review, Vol. 69, No. 1, pp. 70-95

Sabeni, Arifin, Imam Ghozali, 1997, Pokok-Pokok Akuntansi Pemerintahan, Edisi Ke-4, BPFE, Yogyakarta.

Scot, William R., 1997, Financial Accounting Theory, Prentice-Hall International

Todd, Rebecca, Kavasseri V. Ramanathan, 1994, Perceived Social Needs, Outcomes Measurement Responsiveness in a Not-for-Profit Setting: Some Empirical Evidence, The Accounting Review, Vol. 69, No. I, pp. 122-127

Walker, Martin, 1989, Agency Theory: A Falsificationist Prespective, Accounting Organization and Society, Vol. 14, No. 5/6, pp. 433-453.

Watts, R. L., J.L. Zimmerman, 1986. Positire Accounting Theory, Prentice-Hall

DOI: https://doi.org/10.18860/ua.v4i1.6118