Kejujuran dalam Praktik Pelaporan Manajerial: Tinjauan Literatur Sistematis

Abstract

PENDAHULUAN Artikel ini berisi tinjauan literatur sistematis (systematic literature review) mengenai kejujuran dalam pelaporan manajerial dengan menggunakan teori keagenan sebagai dasar untuk meninjau motivasi manajemen untuk melakukan kejujuran maupun ketidakjujuran. Akuntansi manajemen melibatkan masalah pengukuran dan informasi dalam suatu perusahaan. Informasi dalam perusahaan digunakan untuk membantu mengevaluasi keputusan masa lalu hingga upaya untuk memperbaiki keputusan di masa mendatang. Keputusan-keputusan ini termasuk alokasi sumber 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.