{"id":10362,"identifier":"FK2/TCVNF2","persistentUrl":"https://doi.org/10.34820/FK2/TCVNF2","protocol":"doi","authority":"10.34820","publisher":"Telkom University Dataverse","publicationDate":"2023-10-02","storageIdentifier":"file://10.34820/FK2/TCVNF2","datasetVersion":{"id":738,"datasetId":10362,"datasetPersistentId":"doi:10.34820/FK2/TCVNF2","storageIdentifier":"file://10.34820/FK2/TCVNF2","versionNumber":1,"versionMinorNumber":0,"versionState":"RELEASED","lastUpdateTime":"2023-10-02T09:19:19Z","releaseTime":"2023-10-02T09:19:19Z","createTime":"2023-03-31T08:04:30Z","license":"CC0","termsOfUse":"CC0 Waiver","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Teori agensi : Teori agensi dalam perspektif akuntansi syariah"},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"SALMAN SAID, HILDA"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"},"authorIdentifierScheme":{"typeName":"authorIdentifierScheme","multiple":false,"typeClass":"controlledVocabulary","value":"ORCID"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactName":{"typeName":"datasetContactName","multiple":false,"typeClass":"primitive","value":"SALMAN SAID, HILDA"},"datasetContactAffiliation":{"typeName":"datasetContactAffiliation","multiple":false,"typeClass":"primitive","value":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"},"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"hildaiid@telkomuniversity.ac.id"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"Penerapan akuntansi syariah pada perusahaan perbankan syariah mengalami\nperkembangan. Akuntansi syariah mempunyai prinsip pengungkapan berdasarkan pada\nperintah Allah sesuai dengan prinsip hukum islam secara penuh dan terbuka dalam\nmenyampaikan laporan keuangannya, maka dari itu diperlukan pengungkapan transaksi\nhalal dan nonhalal sebagai bentuk tanggung jawab terhadap publik sesuai dengan standar\nAAOIFI dan PSAK. Namun, penerapan ini sering menimbulkan terjadinya permasalahan\ndalam agency theory mengenai pertentangan kepentingan yang tidak sepadan antara pihak\nprinsipal dan pihak manajemen. Oleh karena itu, tujuan penelitian ini adalah untuk\nmengetahui teori agensi dalam perspektif akuntansi syariah. Metode yang digunakan\ndalam penelitian ini adalah metode studi literatur, dengan mencari teori referensi yang\nrelevan berdasarkan kasus atau permasalahan yang ada. Hasil penelitian ini menunjukkan\nbahwa sangat diperlukan penyajian laporan keuangan yang transparan agar dapat\nmengurangi masalah keagenan sehingga hal ini dapat menunjukkan mengenai bukti agar\ntidak adanya informasi yang disembunyikan oleh tiap perusahaan. Dengan transparansi\nlaporan ini dapat menunjukkan bahwa para manajer memiliki perilaku yang jujur dan\namanah serta tidak melakukan perbuatan yang dilarang oleh agama."},"dsDescriptionDate":{"typeName":"dsDescriptionDate","multiple":false,"typeClass":"primitive","value":"2022-12-25"}}]},{"typeName":"subject","multiple":true,"typeClass":"controlledVocabulary","value":["Social Sciences"]},{"typeName":"keyword","multiple":true,"typeClass":"compound","value":[{"keywordValue":{"typeName":"keywordValue","multiple":false,"typeClass":"primitive","value":"Teori agensi; Akuntansi syariah; Perbankan syariah; Transparansi laporan keuangan; Prinsipal dan manajemen"}}]},{"typeName":"publication","multiple":true,"typeClass":"compound","value":[{"publicationIDType":{"typeName":"publicationIDType","multiple":false,"typeClass":"controlledVocabulary","value":"issn"},"publicationIDNumber":{"typeName":"publicationIDNumber","multiple":false,"typeClass":"primitive","value":"2622-2191"},"publicationURL":{"typeName":"publicationURL","multiple":false,"typeClass":"primitive","value":"https://journal.ikopin.ac.id/index.php/fairvalue/article/view/2757"}}]},{"typeName":"depositor","multiple":false,"typeClass":"primitive","value":"SALMAN SAID, HILDA"},{"typeName":"dateOfDeposit","multiple":false,"typeClass":"primitive","value":"2023-03-31"}]}},"files":[{"label":"2757-Article Text-13089-1-10-20230108.pdf","restricted":false,"version":1,"datasetVersionId":738,"dataFile":{"id":10363,"persistentId":"doi:10.34820/FK2/TCVNF2/10FUAL","pidURL":"https://doi.org/10.34820/FK2/TCVNF2/10FUAL","filename":"2757-Article Text-13089-1-10-20230108.pdf","contentType":"application/pdf","filesize":284054,"storageIdentifier":"file://18736b23aba-3bec823c7a83","rootDataFileId":-1,"md5":"b103282185ef8a449a5d827ee5a0a53d","checksum":{"type":"MD5","value":"b103282185ef8a449a5d827ee5a0a53d"},"creationDate":"2023-03-31"}}],"citation":"SALMAN SAID, HILDA, 2023, \"Teori agensi : Teori agensi dalam perspektif akuntansi syariah\", https://doi.org/10.34820/FK2/TCVNF2, Telkom University Dataverse, V1"}}