Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
 
Creator Shonhadji, Nanang
 
Subject Akuntansi
Bank accounting; Fraud; White corral crime; Consciousness; Enlightment; Akuntansi bank; Kecurangan; Kejahatan kerah putih; Kesadaran; Pencerahan
 
Description ABSTRACTThis study aims to criticize the causal relationship between agency theory and GONE theory with Habermas's radical humanist paradigm. Qualitative research methods and in-depth interviews with informants were used in this study. The results of the study inform that agents can be free from pragmatic agency theory through three forms of exemption. The first liberation proposed is to reduce one's greediness. The second release was carried out through an ethical and moral customer due diligence program. The liberation of the third form aims to reduce the rationality of economic relations that tend to prioritize the needs of individuals.ABSTRAKPenelitian ini bertujuan untuk mengkritisi hubungan kausalitas antara agency theory dan GONE theory dengan paradigma radical humanis Habermas. Metode penelitiaan kualitatif dan wawancara mendalam dengan informan digunakan dalam penelitian ini. Hasil penelitian menginformasikan bahwa agent dapat terbebaskan dari penerapan agency theory yang bersifat pragmatis melalui tiga bentuk pembebasan. Pembebasan pertama yang diusulkan adalah mereduksi sifat serakah pada diri seseorang. Pembebasan bentuk kedua dilakukan melalui program customer due diligence yang beretika dan bermoral. Pembebasan bentuk ketiga bertujuan untuk mereduksi adanya rasionalitas hubungan ekonomi yang cenderung mementingkan kebutuhan individu.
 
Publisher Universitas PGRI Madiun
 
Contributor STIE Perbanas Surabaya
 
Date 2020-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/6415
10.25273/jap.v9i2.6415
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 9, No 2 (2020); 142-155
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/6415/2981
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/6415/867
 
Rights Copyright (c) 2020 Nanang Shonhadji
http://creativecommons.org/licenses/by-sa/4.0
 

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