PHILOSOPHY OF SCIENCE PERSPECTIVE ON QUALITY OF FINANCIAL STATEMENTS
DOI:
https://doi.org/10.56127/ijml.v3i2.1528Keywords:
Ontology, Epistemology, Axiology, Financial Report QualityAbstract
Financial statements reflect the good and bad performance of the company. High quality financial reports indicate that the information contained therein can be used in decision making. The influence of financial statements is very large for companies, so sometimes some companies violate or manipulate the company's financial statements. The ontological perspective of accounting is actually not only technical, but there are standards that apply, including Generally Accepted Accounting Principles or commonly abbreviated as GAAP which contains the rules of financial statements reported to interested parties. The epistemology aspect is truth seen from the point of view of why and how true facts occur and can be verified or proven. The embodiment of empiricism in accounting (Beam, 1969) emphasizes factual information, accurate measurements and data objectivity. According to SFAC No. 2 (FASB, 1978), the resulting accounting information must meet the qualifications of relevant and reliable in order to be useful to users of financial statements. Accounting and its developers must always be accompanied by certain relevant values so that the practice of accounting does not run itself off the track. Accounting is essentially a moral and discursive practice, therefore the development and practice of accounting ideally needs to be done with responsibility. Kuhn's thinking which has criteria where one (scientific) theory is considered better than other theories is reinforced by Rofiq's statement which describes these criteria including Accuracy, Consistency, Scope, Simplicity and Fruitfulnees must be reflected in the quality of financial statements presented by financial preparers.
References
Alfan, M. (2013). Pengantar Filsafat Nilai. Bandung: Pustaka Setia.
Anggoro, R. (2010). Fisafat Ilmu dan Akuntansi: Tinjauan Filsafat sebagai Upaya Mengembalikan Kualitas dan Kepercayaan Masyarakat terhadap Akuntansi dan Akuntan. Yogyakarta: Penerbit Kanisius.
Beams, F. A. (1969). Indications of pragmatism and empiricism in accounting thought. The Accounting Review, 44(2), 382-388.
Belkaoui, A.R. 1993. Accounting Theory. Orlando: Harcourt Brace & Company.
Febrita, R. E., & Kristanto, A. B. (2019). Kualitas Laporan Keuangan Perusahaan Publik di Indonesia. Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 6(2), 157-177.Dahlan, Ahmad. 2014. Understanding Ontology in Philosophy of Science
Firmansyah, A., Yuniar, M. R., & Arfiansyah, Z. (2022). Kualitas Laporan Keuangan Di Indonesia: Transparansi Informasi Keuangan Dan Karakateristik Pemerintah Daerah. Jurnal Anggaran Dan Keuangan Negara Indonesia (Akurasi), 4(2), 181-197.
Kant, Immanuel. 2005. Kritik Atas Akal Budi Praktis. Diterjemahkan dari judul Critique of Practical Reason (1956) oleh Nurhadi. Penerbit Pustaka Pelajar,Yogyakarta
Indonesia, I. A. (2009). Pernyataan standar akuntansi keuangan. Jakarta: Salemba Empat.
National Committee on Governance Policy (KNKG). (2006). General Guidelines for GCG Indonesia, Jakarta.
Kuhn, Thomas. The Structure of Scientific Revolutions, Ed. 2. Chicago: University of Chicago Press, 1970.
Miller, Paul B.W., Searfoss D., Gerald, Smith, Kenneth A., (1985), Intermediate Accounting; Second Edition, Illinois: Richard D. Irwin
Mulawarman, A. D. (2008). Pendidikan Akuntansi Berbasis Cinta: Lepas dari Hegemoni Korporasi Menuju Pendidikan yang Memberdayakan dan Konsepsi Pembelajaran yang Melampaui. EKUITAS (Jurnal Ekonomi dan Keuangan), 12(2), 142-158.
Nikolai, L. A., & Bazley, J. D. (1988). Intermediate accounting. (No Title).
Statement of Accounting Standards. Finance (PSAK) No. 1 of 2020: Preparation of Financial Statements. Jakarta: Ikatan. Accounting Indonesia (IAI).
Rofiq, F. A. (2015). Analisa Redaksi Tindak Tutur Imperatif dalam Surat Al-Baqarah. Jurnal Kodifikasia, 9(1).
Runes, D. D. (1962). Classics in Logic: Readings in Epistemology, Theory of Knowledge and Dialectics.
Sugiyono 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabet.
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan Litbang. Bandung: Alfabet
Siswomihardjo, K. W. (2016) Definition of philosophy. History of the development of science, technology and art: A review from a philosophical perspective.14.
Ulya, I., & Abid, N. (2015). Pemikiran Thomas Kuhn dan relevansinya terhadap keilmuan Islam. Institut Agama Islam Negeri Kudus.
Warren, C. S., Reeve, J. M., Duchac, J. E., Wahyuni, E. T., & Jusuf, A. A. (2017). Introduction to Accounting 1 Indonesian Adaptation 4th Edition. Jakarta: Salemba Empat.
Wells, M. C., 1976, A Revolution in Accounting Thought, The Accounting Review, July.
Wicaksono, A. B., & Yuyetta, E. N. A. (2013). Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Tahun 2009–2011 Di BEI) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Wicaksono, S. (2016). The development of interactive multimedia based learning using Macromedia Flash 8 in accounting course. Journal of Accounting and Business Education, 1(1), 122-139. (Doctoral dissertation, Universitas 17 Agustus 1945 Surabaya).
Wicaksono, A. B. (2018). Peranan Analisa Laporan Keuangan Dalam Mempertimbangkan Permohonan Kredit Pada PT. Bank Rakyat Indonesia (Persero) Tbk. Kantor Cabang Surabaya Pahlawan (Doctoral Dissertation, Universitas 17 Agustus 1945 Surabaya).
