AGENCY THEORY DALAM PERSPEKTIF ISLAM

Author:

Anggraeni Mariska Dewi

Abstract

Since agency theory was founded in 1970 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 prinsipals and agents resulted from cooperation between prinsipals and agents frequently discusses the role of accounting information as relating media between both sides. The insight discrepancy between prinsipals and agents and the information difference of agents make agents often report invalid asymmetric information to earn expected advantages. This moral hazard urges the prinsipals to implement controlling system to watch management behaviors as amanah holders.

Publisher

LP2M IAIN Pekalongan

Subject

Anesthesiology and Pain Medicine

Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. The Effect of Tax Minimization, Debt Covenant, and Foreign Ownership on Transfer Pricing;Summa : Journal of Accounting and Tax;2024-04-26

2. Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions;International Journal of Economics and Management;2023-04-14

3. Analysis of Tax Aggressiveness in Mining Companies;Accounting and Sustainability;2022-12-09

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