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

ABSTRACT This 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 f...

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Autor principal: Nanang Shonhadji
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Publicado: Universitas PGRI Madiun 2020
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spelling oai:doaj.org-article:7fe57e8ab69a4cea8a61f1756232d84b2021-12-02T11:38:24ZParadox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory2302-62512477-499510.25273/jap.v9i2.6415https://doaj.org/article/7fe57e8ab69a4cea8a61f1756232d84b2020-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/6415https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This 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. ABSTRAK Penelitian 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.Nanang ShonhadjiUniversitas PGRI Madiunarticlebank accountingfraudwhite corral crimeconsciousnessenlightmentakuntansi bankkecurangankejahatan kerah putihkesadaranpencerahanEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 142-155 (2020)
institution DOAJ
collection DOAJ
language EN
ID
topic bank accounting
fraud
white corral crime
consciousness
enlightment
akuntansi bank
kecurangan
kejahatan kerah putih
kesadaran
pencerahan
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
spellingShingle bank accounting
fraud
white corral crime
consciousness
enlightment
akuntansi bank
kecurangan
kejahatan kerah putih
kesadaran
pencerahan
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
Nanang Shonhadji
Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
description ABSTRACT This 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. ABSTRAK Penelitian 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.
format article
author Nanang Shonhadji
author_facet Nanang Shonhadji
author_sort Nanang Shonhadji
title Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
title_short Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
title_full Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
title_fullStr Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
title_full_unstemmed Paradox of White Collar Crime and Fraud in Banking: Critical Analysis of Agency Theory and Gone Theory
title_sort paradox of white collar crime and fraud in banking: critical analysis of agency theory and gone theory
publisher Universitas PGRI Madiun
publishDate 2020
url https://doaj.org/article/7fe57e8ab69a4cea8a61f1756232d84b
work_keys_str_mv AT nanangshonhadji paradoxofwhitecollarcrimeandfraudinbankingcriticalanalysisofagencytheoryandgonetheory
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