Positive Accounting Theory Dalam Keterkaitannya Dengan Pembentukan Standar Akuntansi: Suatu Tinjauan Teoritis

Authors

  • Jenny Sihombing Universitas Advent Indonesia

https://doi.org/10.58303/jeko.v6i1.477

Abstract

The existence of accounting theory has an important role in the establishment of accounting standards. Accounting theory distinguished on positive accounting theory and normative accounting theory. Positive accounting theory covers an explanation or reasoning that demonstrate scientifically the truth of a statement or accounting phenomena as it is factual. In other words in positive accounting theory tells that the facts as the target. While the normative accounting theory covers an explanation or reasoning to justify the feasibility of an accounting treatment that best suits the intended purpose. Development of a theory that there was a normative to become positive is because of normative accounting is not adequately represent what is happening and what will happen next.

Keywords: positive accounting theory, normative accounting theory, agency theory.

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Author Biography

Jenny Sihombing, Universitas Advent Indonesia

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How to Cite

Sihombing, J. (2017). Positive Accounting Theory Dalam Keterkaitannya Dengan Pembentukan Standar Akuntansi: Suatu Tinjauan Teoritis. Jurnal Ekonomis, 6(1), 15-27. https://doi.org/10.58303/jeko.v6i1.477