Sia dalam perspektif agency theory
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| Since agency theory was found in 1970th by accountacy experts in the United States, the reliability of accountacy role as information media for people outside company was questioned. Agency theory explaining risk problem between principals and agents resulting from cooperation between principals and agents frequently discusses the role of accounting information as relating media between both sides. The insight disrecancy 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. |
| No. Panggil : | ELH 63:3 (2006) |
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| ISSN : | 18584357 |
| Majalah/Jurnal : | El-Harakah : jurnal studi Islam dan kebudayaan 63 (3) Sep.-Des. 2006. Hal. : 335-349 |
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| Institusi Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan Universitas Indonesia, lantai 4, R. Koleksi Jurnal |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| ELH 63:3 (2006) | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20407121 |
