Political Connection dalam Kajian Filsafat Ilmu
DOI:
https://doi.org/10.21831/nominal.v11i2.51700Abstract
Abstrak: Political Connection dalam Kajian Filsafat Ilmu. Tujuan dari tulisan ini adalah mengkaji aspek-aspek filosofis, yaitu aspek ontologi, epistemologi, dan aksiologi pada konstruk political connection yang telah menjadi perhatian ilmuwan di bidang manajemen keuangan dan akuntansi. Tulisan ini merupakan paper konseptual, menggunakan pendekatan survey literatur dengan memetakan penelitian sebelumya terkait political connection di artikel jurnal terindeks Scopus dan Google Scholar selama tiga dekade terakhir. Hasil penelitian ini menemukan konsekuensi dari political connection adalah nilai perusahaan, kinerja keuangan, kinerja nonkeuangan, masalah keagenan, kelangsungan hidup bisnis, pilihan auditor dan kualitas audit, lingkungan perusahaan dan strategi perusahaan. Tulisan ini mengusulkan skema model penelitian yang menunjukkan pengaruh political connection terhadap nilai perusahaan dimoderasi oleh ukuran perusahaan, umur perusahaan dan jenis perusahaan.
Kata kunci : Filsafat Ilmu, Political Connection, Ontologi, Epistemologi, Aksiologi
Abstract: Political Connection in the Study of Philosophy of Science. The purpose of this paper is to examine the philosophical aspects, namely: ontology, epistemology, and axiology on construct political relations that have been attention of scientists in the field of financial management and accounting. This paper is a conceptual paper, using a literature study approach by mapping previous research related to political relations in the article Scopus and Google Scholar indexed journals for the last three decades. The results of this study find the consequences of political connections are firm value, financial performance, non-financial performance, agency problems, business life choices, auditor choice and audit quality, corporate environment and corporate strategy. This paper proposes a research scheme that shows the effect of political relations on firm value moderated by firm size, firm age and type of firm.
Keywords: Philosophy of Science, Political Connections, Ontology, Epistemology, Axiology
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