Konsekuensi Penggunakan Entity Theory sebagai Konsep Dasar Standar Akuntansi Perbankan Syari’ah

Iwan Triyuwono


The objective of the paper essentially is to criticize an important assumption of PSAK No. 59, that is, entity theory which is implicitly utilized as a basis for setting PSAK No. 59.
After analyzing the theory, it is indicated that entity theory is strongly influenced by capi¬talistic and utilitarian values which consequently: (1) shapes accounting to be (1) egoistic, (2) ma¬terialistic, (3) masculine, (4) quantitative, and (5) neglects externalities.
Under the values of capitalism and utilitarianism, it is probable that users of the Financial Statements of Islamic Banks will behave in the same manner with the conventional ones.

Keywords: Entity Theory, Capitalism, Utilitarianism, Egoism, and PSAK No. 59.

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Jurnal Akuntansi dan Auditing Indonesia is currently indexed by:



ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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