JURNAL LENTERA AKUNTANSI
Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023

TEORI AGENCY DALAM PERSEPEKTIF SOSIAL BUDAYA

Kamilia, Ibna (Unknown)
Fitriya, Elok (Unknown)

Article Info

Publish Date
17 May 2023

Abstract

Agency tehory assumes that the principal and agent have different purposes, concerned with their utility and have different risk preferences. This study assumes that cultural diffrences will give a different color in the agency theory. Culture can align objectives between principle and agent, change their risk preferences and reduce opportunistic actions. Based on these arguments will be deve;oped some proporsitions which are expected to be tested empirically.Keywords : Agency Theory, Culture, Behavior

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Journal Info
JURNAL LENTERA AKUNTANSI
Website

Abbrev

jrakt

Publisher

Politeknik LP3I Jakarta

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...