Dampak Proses Politik dan Konsekuensi Ekonomi dalam Pembentukan Suatu Standar

Aida Ainul Mardiyah (Universitas Islam Indonesia)

Journal of Accounting and Investment
Vol 3, No 2: July 2002

Standard setters should consider the possibility of the political process and economic consequences in making standard. The underlying reason is to reduce the presence of the injured party. On this basis, it is necessary to public hiring, thereby reducing the injured parties. This paper aims to look at the impact of political and economic consequences in the establishment of standards by basing PAT theory, agency theory, signaling theory, and interest group theory of regulation (basing this theory that the legislature has the power to men-supply regulation). In addition, the economic consequences are phenomena that can explain the theory of capital markets are not efficient.