{"id":1753,"date":"2017-10-06T10:38:22","date_gmt":"2017-10-06T03:38:22","guid":{"rendered":"http:\/\/binus.ac.id\/malang\/?p=1753"},"modified":"2019-06-26T14:10:56","modified_gmt":"2019-06-26T07:10:56","slug":"the-financial-reporting-environment","status":"publish","type":"post","link":"https:\/\/binus.ac.id\/malang\/2017\/10\/the-financial-reporting-environment\/","title":{"rendered":"THE FINANCIAL REPORTING ENVIRONMENT"},"content":{"rendered":"

Oleh:<\/strong><\/p>\n

Meliana Octavia<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Di bagian awal review<\/em> pada laporan kinerja perusahaan, biasanya ada suatu hal yang di highlight <\/em>atau ditekankan oleh perusahaan yang bersangkutan. Penekanan tersebut biasanya dengan maksud agar pembaca laporan memfokuskan perhatiannya pada bagian tersebut, dan dapat teralih perhatiannya dari aspek-aspek lain yang sengaja ingin dialihkan oleh perusahaan. Sisi negatif dari penekanan atau highlighting<\/em> disini adalah suatu informasi dapat disajikan terlalu berlebihan, sedangkan informasi lain yang sebenarnya juga penting menjadi teralih atau tidak terlihat. Perbedaan antara akuntansi manajemen dan akuntansi keuangan adalah bahwa akuntansi manajemen berfokus pada masa depan keuangan perusahaan, sedangkan akuntansi keuangan berfokus pada sejarah atau keuangan perusahaan di masa lalu.<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sejarah perkembangan akuntansi sangatlah panjang. Adapun akuntansi telah ada sejak abad ke-13 yang diketemukan di daerah Italy. Akuntansi berkembang di berbagai daerah dengan metoda dan cara pembukuan yang mirip namun memiliki perbedaan dalam berbagai tata cara pencatatan. Seiring perkembangannya akuntansi menjadi lebih kompleks, diperlukan standar-standar yang mengatur tata cara pembukuan. Terutama dengan adanya perdagangan internasional dan globalisasi, maka pelaporan keuangan yang dapat diterima secara umum diberbagai kawasan dengan metoda pencatatam yang sama sangatlah penting. Hal ini memunculkan yang namanya regulasi. Regulasi dilakukan untuk menyusun standar-standar laporan keuangan berterima umum yang dapat menjangkau berbagai kalangan, sehingga pelaporan keuangan yang dihasilkan tidak bias dan dapat digeneralisasi.<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Terdapat 2 teori yang menjelaskan tentang regulasi, yaitu sebagai berikut.<\/p>\n

    \n
  1. Public Interest Theory.<\/em><\/li>\n<\/ol>\n

    Public interest theory<\/em> ini menjelaskan bahwa bahwa regulasi itu dilakukan untuk melindungi kepentingan publik. Regulator mencari cara untuk meningkatkan kesejahteraan masyarakat luas.<\/p>\n

      \n
    1. Capture Theory.<\/em><\/li>\n<\/ol>\n

      Capture theory<\/em> mengemukakan bahwa ketika regulasi dilaksanakan dengan tujuan melindungi kepentingan publik, disini biasanya selalu ada saja pihak-pihak yang memperoleh kekuasaan atau kontrol dari regulasi tersebut. Sehingga tujuan dari regulasi yang awalnya demi kepentingan publik menjadi berubah meningkatkan pemenuhan kepentingan kelompok tertentu.<\/p>\n

      Walaupun public interest theory<\/em> menyatakan bahwa regulator<\/em> ada untuk meningkatkan pemenuhan kepentingan publik, namun banyak argumen yang menentang bahwa regulator<\/em> sering kali mempergunakan hak atau wewenang yang mereka miliki untuk kepentingan sendiri. Sebagai contoh adalah politikus yang mengambil sebuah kebijakan yang terlihat membantu meningkatkan pemenuhan kepentingan publik, namun pada dasarnya hal tersebut hanya dipergunakan sebagai salah satu taktik dalam kampanye untuk mendapatkan perhatian lebih dari masyarakat.<\/p>\n

      \n","protected":false},"excerpt":{"rendered":"

      Oleh: Meliana Octavia \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Di bagian awal review pada laporan kinerja perusahaan, biasanya ada suatu hal yang di highlight atau ditekankan oleh perusahaan yang bersangkutan. Penekanan tersebut biasanya dengan maksud agar pembaca laporan memfokuskan perhatiannya pada bagian tersebut, dan dapat teralih perhatiannya dari aspek-aspek lain yang sengaja ingin dialihkan oleh perusahaan. Sisi negatif dari […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122,130],"tags":[104],"class_list":["post-1753","post","type-post","status-publish","format-standard","hentry","category-articles","category-entrepreneurship-business-creation","tag-business-creation"],"yoast_head":"\nTHE FINANCIAL REPORTING ENVIRONMENT | BINUS UNIVERSITY MALANG | Pilihan Universitas Terbaik di Malang<\/title>\n<meta name=\"description\" content=\"BINUS University Malang Merupakan Universitas Terbaik di Malang dengan Program Computer Science, Entrepreneurship Bussiness Creation, Computer Science, Interior Design, Communication, Public Relations, Visual Communication Design.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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