PERILAKU OPORTUNISTIK CREATIVE ACCOUNTING DAN UPAYA MENGINTERNALISASI NILAI ETIKA; SUATU KAJIAN PSIKOLOGI
ABSTRACT: Conflict analysis as
described in agency theory shows that asymetric information could occur.
Information given to the principal might be sorted out in order to secure
agents’ interests. This behavior is called oportunisitic behavior that
encourages the practice of earnings management. To predict and explain
opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1)
bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost
hypotheses. Research results based on these hypotheses prove that the practice
of earnings management is more likely to be done without regard to principles
of ethical values. By using cognitive and humanistic psychology, such as the
Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the
motive for opportunistic behavior could be explained and ethical behaviour that
are influenced by social norms such as religions could be reconstructed. If
individual feels that opportunistic behavior is contrary to religious norms and
rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules
of accounting policies that provide the opportunity for agents to select based
on merit, enable rationalization of the opportunistic behavior as a self
reaction mechanism that could justify the behavior as efforts to protect from
external threats.
Penulis: Iqbal M. Aris Ali
Kode Jurnal: jpakuntansidd1000059
