TINJAUAN AKUNTANSI KEPERILAKUAN TERHADAP KEBIJAKAN PERUSAHAAN MENGHADAPI PANDEMI COVID-19

  • Reza Henning Wijaya Universitas Tidar
  • Fina Agus Setianingsih Universitas Tidar
DOI: https://doi.org/10.25134/equi.v18i2.4063

Abstract

 

Abstrak

Penelitian deskriptif ini bertujuan untuk menggambarkan akuntansi keperilakuan terhadap kebijakan perusahaan selama pandemi covid-19. Metode penelitian ini adalah kualitatif dengan studi literatur. Akuntansi keperilakuan memiliki posisi yang strategis dari pengambilan keputusan terlebih di era pandemi saat ini. Kontribusi akuntansi keperilakuan dapat menjadi sebuah sinyal sebagai informasi perusahaan sebelum perusahaan melaksanakan keputusannya, setelah itu perusahaan dapat mengkomunikasikan informasi tersebut kepada pegawainya sebagai keputusan kebijakan mereka untuk menghadapi pandemi covid-19 saat ini.

 

Kata Kunci: Akuntansi Keperilakuan, Pandemi Covid-19, Informasi.

 

Abstract

This decriptive research aims to depict behavioral accounting  trying to view companies policy face  covid-19 pandemic. Method of this research is qualitative with literature review. The result of this research are behavioral accounting have strategic position to taking decision moreover in this pandemic era. Contributes of behavioral accounting it could be a signal’s company as information before they do their decision, after that company able to communicate their information to employee as their decision in their policies to face covid-19 pandemic today.

 

Keywords: Behavioral Accounting, Covid-19 Pandemic, Information

Published
2021-07-24
How to Cite
Wijaya, R. H., & Setianingsih, F. A. (2021). TINJAUAN AKUNTANSI KEPERILAKUAN TERHADAP KEBIJAKAN PERUSAHAAN MENGHADAPI PANDEMI COVID-19. Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 18(02), 121-128. https://doi.org/10.25134/equi.v18i2.4063
Issue
Vol. 18 No. 02 (2021): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Section
Articles

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