Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
(Reformulasi Teori Keagenan dalam Kerangka Akuntansi Berbasis Syariah: Integrasi Filsafat dan Etika)
DOI:
https://doi.org/10.12026/sym.v1i1.096Keywords:
Accountability, Agency Theory, Ethical Governance, Islamic Finance, Sharia AccountingAbstract
This study examines the integration of agency theory within the framework of Sharia-based accounting by exploring its philosophical, emancipatory, and ethical-spiritual dimensions. Using a systematic literature review and qualitative interpretive analysis, this research identifies that Islamic accounting extends beyond technical financial reporting and embodies moral accountability grounded in amanah (trust), justice, and tauhid (divine unity). The findings indicate that incorporating Sharia principles strengthens transparency, reduces information asymmetry, and mitigates agency conflicts through spiritual awareness and ethical conduct. The integration of agency theory with Sharia values forms a normative model that unites economic rationality with divine responsibility, promoting a balance between profit-seeking behavior and moral integrity. This study contributes to the development of an Islamic governance paradigm that emphasizes accountability to both humans and God, while its conceptual limitation opens future avenues for empirical validation across Islamic financial institutions.
Abstrak
Penelitian ini mengkaji integrasi teori keagenan dalam kerangka akuntansi berbasis syariah melalui pendekatan filosofis, emansipatoris, dan etika-spiritual. Dengan menggunakan metode tinjauan pustaka sistematis dan analisis interpretatif kualitatif, penelitian ini menemukan bahwa akuntansi syariah tidak hanya berfungsi sebagai alat pelaporan keuangan teknis, tetapi juga sebagai bentuk pertanggungjawaban moral yang berlandaskan pada nilai amanah, keadilan, dan tauhid. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip syariah memperkuat transparansi, mengurangi asimetri informasi, serta meminimalkan konflik keagenan melalui kesadaran spiritual dan perilaku etis. Integrasi teori keagenan dengan nilai-nilai syariah menghasilkan model normatif yang memadukan rasionalitas ekonomi dengan tanggung jawab ilahiah, menciptakan keseimbangan antara orientasi laba dan integritas moral. Penelitian ini memberikan kontribusi pada pengembangan paradigma tata kelola syariah yang menekankan akuntabilitas kepada manusia dan Tuhan, meskipun masih memiliki keterbatasan konseptual yang perlu diuji secara empiris pada lembaga keuangan syariah di masa mendatang.
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