IMPLEMENTASI TEORI AKUNTANSI POSITIF DI ERA DIGITALISASI LAPORAN KEUANGAN

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Penelitian ini bertujuan untuk menganalisis relevansi Teori Akuntansi Positif dalam era digitalisasi pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Perkembangan teknologi digital telah mengubah proses pencatatan, pengolahan, dan penyajian informasi keuangan sehingga berpotensi memengaruhi asumsi-asumsi dasar Teori Akuntansi Positif, khususnya hipotesis rencana bonus (bonus plan hypothesis), hipotesis kesepakatan utang (debt covenant hypothesis), dan hipotesis biaya politik (political cost hypothesis).Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus multipel. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi, dan analisis dokumen pada enam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Informan penelitian terdiri atas empat belas orang yang memiliki keterlibatan langsung dalam proses pelaporan keuangan digital, yaitu Chief Financial Officer (CFO), kepala akuntansi, auditor internal senior, dan anggota komite audit. Analisis data dilakukan menggunakan reflexive thematic analysis untuk mengidentifikasi dan menginterpretasikan tema-tema yang muncul dari data penelitian.Hasil penelitian menunjukkan bahwa digitalisasi pelaporan keuangan tidak menghilangkan relevansi Teori Akuntansi Positif, melainkan mengubah bentuk implementasinya. Penerapan teknologi seperti Enterprise Resource Planning (ERP), cloud accounting, dan eXtensible Business Reporting Language (XBRL) meningkatkan transparansi, kualitas informasi keuangan, dan efektivitas pengawasan oleh kreditur maupun regulator. Di sisi lain, transformasi digital juga melahirkan bentuk baru asimetri informasi yang tidak hanya berkaitan dengan akses terhadap informasi, tetapi juga kemampuan dalam memahami dan menginterpretasikan informasi digital. Penelitian ini menyimpulkan bahwa Teori Akuntansi Positif tetap relevan dalam menjelaskan perilaku manajerial pada era digital, namun memerlukan perluasan interpretasi untuk mengakomodasi perubahan lingkungan bisnis dan perkembangan teknologi informasi.

This study aims to analyze the relevance of Positive Accounting Theory in the era of digital financial reporting among manufacturing companies listed on the Indonesia Stock Exchange. The rapid development of digital technologies has transformed the processes of recording, processing, and reporting financial information, thereby influencing the fundamental assumptions of Positive Accounting Theory, particularly the bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis.This study employs a qualitative approach using a multiple case study method. Data were collected through semi-structured in-depth interviews, observations, and document analysis involving six manufacturing companies listed on the Indonesia Stock Exchange. The participants consisted of fourteen individuals directly involved in digital financial reporting processes, including Chief Financial Officers (CFOs), accounting managers, senior internal auditors, and audit committee members. Data were analyzed using reflexive thematic analysis to identify and interpret emerging themes from the collected data.The findings indicate that the digitalization of financial reporting does not diminish the relevance of Positive Accounting Theory; rather, it transforms the way the theory is manifested in practice. The implementation of technologies such as Enterprise Resource Planning (ERP), cloud accounting, and eXtensible Business Reporting Language (XBRL) enhances transparency, financial information quality, and the effectiveness of monitoring by creditors and regulators. However, digital transformation also creates new forms of information asymmetry that are related not only to access to information but also to the ability to understand and interpret digital information. This study concludes that Positive Accounting Theory remains relevant in explaining managerial behavior in the digital era, although its interpretation needs to be expanded to accommodate changes in the business environment and advancements in information technology.