TINJAUAN LITERATUR SISTEMATIS Peran Akuntansi Keperilakuan Terhadap Efektivitas Pengambilan Keputusan Dan Kinerja Keuangan Perusahaan: Tinjauan Literatur

kurnia hidayanti

Authors

kurnia hidayanti Universitas Esa Unggul

Keywords:

behavioral accounting, decision-making, financial performance, systematic literature review.

Abstract

Companies must consider human behavioral aspects in the decision-making process as the business environment becomes increasingly complex. To understand how individual attitudes, perceptions, motivations, and cognitive biases influence the use of accounting information and the outcomes of managers' decisions, which impact the company's financial performance, behavioral accounting is crucial. The role of behavioral accounting on financial performance and the efficacy of corporate decision-making is the subject of this study. The method used was a Systematic Literature Review (LSR) by analyzing relevant scientific publications from SINTA-indexed national journals and reputable international journals over a specific period. The literature selection process involved identifying, screening, and evaluating the quality of the articles. The results showed that applying behavioral accounting principles improves the quality of managers' decision-making, which in turn improves the company's financial performance. The influencing factors are primarily individual competence, management control systems, organizational culture, and the appropriate use of accounting information. Theoretically, this study supports behavioral accounting as a basis for decision-making and helps company management sustainably improve financial performance.

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