AGENCY THEORY DALAM PERSPEKTIF ISLAM
DOI:
https://doi.org/10.28918/jhi.v9i1.593Abstract
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.
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Hukum Islam use a variety of waivers and licenses that are specifically designed for and appropriate for the treatment of data:
- Open Data Commons Attribution License, http://www.opendatacommons.org/licenses/by/1.0/(default)
- Creative Commons CC-Zero Waiver, http://creativecommons.org/publicdomain/zero/1.0/
- Open Data Commons Public Domain Dedication and License, http://www.opendatacommons.org/licenses/pddl/1-0/
Other data publishing licenses may be allowed as exceptions (subject to approval by the editor on a case-by-case basis) and should be justified with a written statement from the author, which will be published with the article.
.png)
