Landasan teori

Signaling theory• Signaling theory menunjukkan bagaimana sebuah tingkah laku dpat

memperlihatkan hal yang tidak kelihatan, yang memberikan manfaat bagi………… (Bird dan Smith, 2005)

• Persepsi subjektif atas improvement yang terjadi, berkorelasi secara kuat dengan pengukuran objektif pada periode yang sama. Persepsi atas seberapa baik kinerja perusahaan(diukur secara subjektif) adalah konsisten dengan kinerja perusahaan yang sebenarnya(Dess dan Robinson, 1984)

Stakeholder theory

• to provide an understanding of the reasons for management’s decision to report information to stakeholders. how it is believed management should act towards stakeholders. provide a partial, though often a complementary, explanation of the motivation for management to respond to stakeholder expectations or needs. (wilmshurst, Cummings, dan Matthews, 2002)

Triple bottom line

• Triple bottom line(triple P) melaporkan aspek keuangan, sosial, dan lingkungan atas suatu perusahaan.

⁻ people, berkaitan pada isu human dan social capital- Planet(melindungi alam lingkungan), berkaitan

dengan isu natural capital dan environmental justice- Prosperity/profit, berkaitan dengan penciptaan

nilai, infrastruktur.(Cummings, Lorne)

Agency theory

• Kontrak yang dimaksudkan disini adalah kontrak antara prinsipal (pemberi kerja, misalnya pemegang saham atau pimpinan perusahaan) dengan agen (penerima perintah, misalnya manajemen atau bawahan). Teori keagenan meramal jika agen memiliki keunggulan informasi dibandingkan prinsipal dan kepentingan agen dan principal berbeda, maka akan terjadiprincipal-agent problem dimana agen akan melakukan tindakan yang menguntungkan dirinya namun merugikan prinsipal

Legitimacy theory• A contract exists between the firm and the stakeholder. The terms of the contract refer to the

acceptability of activities undertaken, and the “licence to operate.” Acceptance that the firm operates under a social contract, and there is a willingness to demonstrate that the activities of the firm are acceptable to the community. (wilmshurst, Cummings, dan Matthews, 2002)

• Organizations and their accounting systems ultimately operate in a social, economic and political context. Their continued existence,hence, depends on obtaining and maintaining social approval by ensuring that they operate within the bounds and norms of their respective societies. CSR can be seen as an important tool in corporate legitimation strategies, as it may be used in a number of ways to convince key stakeholders that the organization is fulfilling their expectation. (cummings,et al. ,2001)

• The choice of legitimacy theory is based on the notion that accounting for sustainable development and the associated management accountant’s role in sustainable development is used as a communication mechanism to inform and/or manipulate the perception of the firm’s actions.Institutional theory is related to legitimacy theory in that institutional environment can influence the development of structure in organisations. Innovation structures that improve technical efficiency in early adopting organisations are legitimised in their environment. When we state legitimacy theory portrays that organisations attempt to operate within thebounds and norms of their respective citizens, the concept of organisation includes organisational agents which entails accountants.(Mistry, Sharma dan Low, 2014)

Political economy theory

• This approach seeks to understand and evaluate the functions of accounting within the context of economic, social and political environment in which the organization always operates, namely the macro context or system-wide legitimacy. (cummings,et al. ,2001)

Slack resource theory

• based on stakeholder analysis, proposes that a tension exists between the firm's explicit costs (e.g., payments to bondholders) and its implicit costs to other stakeholders (e.g., product quality costs, environmental costs). This theory predicts that a firm that attempts to lower its implicit costs by socially irresponsible actions will, as a result, incur higher explicit costs, resulting in competitive disadvantage. (Waddock and Grave, 1997)

Good management theory

• Good management theorists argue, alternatively, that there is a high correlation between good management practice, and CSP, simply because attention to CSP domains improves relationships with key stakeholder groups resulting in better overall performance. (Waddock and Grave, 1997)

ema

Akuntansi Manajemen Lingkungan (Environmental Management Accounting) merupakan salah satu sub sistem dari AkuntansiLingkungan yang menjelaskan mengenai persoalan pengukuran dari dampak-dampak bisnis perusahaan ke dalam sejumlah unit moneter. (mardikawati,widianingsih dan magdalena, 2014)