Sia Perspektif Agency Theory (sertifikat hak cipta)

Ahmad Fahrudin Alamsyah (2024) Sia Perspektif Agency Theory (sertifikat hak cipta). EC00202402663.

Preview

Text 17932.pdf Download (2MB) | Preview

Abstract

Since agency theory was found in 1970th by accountancy experts in the United States, the reliability of accountancy role as information media for people outside company was questioned. Agency theory explaining risk problem between principals and agents resultingfrom cooperation between principals and agents frequently discusses the role of accounting informationas relating media between both sides. The insight discrepancy between principals and agents and the information difference of agents make agents often report invalid (assimetris) information to earn expected advantages. This moral hazard urges the principals to implement controlling system to watch management behaviors as "amanah"holders.

Item Type:	Hak Cipta
Keywords:	accounting information system; agency theory; principals; agents
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Ahmad Fahrudin Alamsyah
Date Deposited:	12 Jan 2024 11:17

Downloads

Origin of downloads

Actions (login required)

View Item