文章基本信息

标题：Kejujuran dalam Praktik Pelaporan Manajerial: Tinjauan Literatur Sistematis
本地全文：下载
作者：Dwi Rahma Fitriani
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2019
卷号：6
期号：2
页码：324-333
DOI：10.17977/um004v6i22019p324
出版社：Universitas Negeri Malang
摘要：Abstract: Agency theory is a widely adopted prominent management approach. The use of this theory has increased over time, but studies exploring managerial honesty in relation to reporting to shareholders are still limited. This study aims to identify the factors that influence honesty in managerial reporting using a systematic literature review method. Three databases were chosen to search for articles published from 2000 to 2018. The keywords used were honesty, managerial reporting, managerial behavior, and honesty determinant factors. From 1,720 articles identified using keywords search, 15 articles are the core articles which have been systematically reviewed. The results of the study find that the level of honesty in managerial reporting is driven by many factors such as the preference of individuals who have conducted trade-offs for honesty, the existence of profit-sharing plans, information and communication systems chosen by the company, individual morale and the role of peers. The most important efforts to improve honesty in the managerial sphere are starting from individual by committing to act honestly to improve integrity. By synthesizing findings from several articles studied, this study offers opportunities for various research and identify the steps for future research. Abstrak: Teori keagenan adalah pendekatan manajemen terkemuka yang telah banyak diadopsi. Penggunaan teori ini telah mengalami peningkatan dari waktu ke waktu, tetapi studi yang mengeksplorasi mengenai kejujuran manajerial dalam kaitannya dengan pelaporan kepada pemegang saham masih terbatas. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kejujuran dalam pelaporan manajerial dengan menggunakan metode tinjauan literatur sistematis. Tiga database dipilih untuk mencari artikel yang dipublikasikan dari tahun 2000 hingga 2018.
其他摘要：Agency theory is a widely adopted prominent management approach. The use of this theory has increased over time, but studies exploring managerial honesty in relation to reporting to shareholders are still limited. This study aims to identify the factors that influence honesty in managerial reporting using a systematic literature review method. Three databases were chosen to search for articles published from 2000 to 2018. The
关键词：Honesty; Managerial Behavior; Managerial Reporting; Individual Preferences; Systematic Literature Review
其他关键词：Honesty; Managerial Behavior; Managerial Reporting; Individual Preferences; Systematic Literature Review; Kejujuran; Perilaku Manajerial; Pelaporan Manajerial; Preferensi Individu; Tinjauan Literatur Sistematis