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All Journal Proceeding of the International Conference on Global Education and Learning
Raden Agrosamdhyo
Sekolah Tinggi Agama Islam Denpasar
Education

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AI-Driven Proactive Monitoring: Mitigating Agency Costs and Financial Risk Raden Agrosamdhyo
Proceeding of the International Conference on Global Education and Learning Vol. 2 No. 2 (2025): December : Proceeding of the International Conference on Global Education and L
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/icgel.v2i2.184

Abstract

Background: In the domain of corporate governance, the separation of ownership and control generates significant agency conflicts, primarily manifesting as Earnings Management (EM). Traditional reactive auditing methods fail to detect manipulation concealed within unstructured data, leading to high agency costs and diminished stakeholder trust. Objective: This study proposes an "AI Proactive Monitoring Model" utilizing Generative Artificial Intelligence to fundamentally enhance the monitoring mechanisms of Agency Theory. Methods: The research employs a qualitative conceptual framework analysis. It synthesizes Agency Theory with the Technology Acceptance Model (TAM) and Systemic Risk Theory to construct a novel strategic governance model. Results: The proposed model shifts governance from periodic sampling to real-time, continuous analysis of total data populations. By cross-referencing structured financial data with unstructured communications (e.g., emails, contracts), the system generates "Risk Narratives" that contextualize anomalies and flag opportunistic behavior immediately. Conclusion: The integration of AI significantly reduces information asymmetry and moral hazard by creating a "panopticon" effect. However, successful implementation requires distinct regulatory frameworks to manage the systemic risks associated with algorithmic reliance.
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