Apriyanto, Gaguk ORCID: https://orcid.org/0000-0002-0670-0302, Sukoharsono, Eko Ganis, Irianto, Gugus and Saraswati, Erwin (2016) A Critical Analysis on Pension Fund Performance : An Assessment in The Perspective of Political Economy of Accounting. International Journal of Business and Management, 11 (2). pp. 141-152. ISSN 1833-8119

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Abstract

This study aims to assess the performance of the Pension Fund based on the perspective of Political Economy of
Accounting (PEA). This study is a multiple case study analysis, with three (3) study sites, Pension Fund A, B,
and C.
The results showed that the financial performance of the Pension Fund A is excellent, but the hegemony and
domination of the employer and the board of trustees is quite high, resulting in the detriment of the interests of
pension fund in the form of delay to raise pension benefits. The financial performance of the Pension Fund B is
good, yet hegemony and dominance of the employer and the board of trustees is quite high, resulting in the
detriment of the interests of pension fund in the form of a decrease in the value of pension benefits. The financial
performance of the Pension Fund C is not good, hegemony and domination of the employer and the board of
trustees is high enough, which harms the interests of the pension fund in the form of increased pension benefits
and transparency of fund management information. The situation illustrates that hegemony and domination has
occurred by employers and administrators in the Pension Fund A, B, and C. The three pension funds have failed
to provide justice and prosperity to the retired people.
Necessary is regulations to reduce the hegemony and domination of employers and board of trustees of pension
funds, so that the distribution of power and wealth is more equitable

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