JRABA
Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga

TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN

Kurniawansyah, Deddy (Unknown)
Kurnianto, Sigit (Unknown)
Rizqi, Firdaus Aditya (Unknown)



Article Info

Publish Date
09 Jan 2019

Abstract

Agency Theory Has Been used by researchers in accounting, economics,  finance,  marketing,  political science, organizational behavior,  and sociology. However,  this theory is still surrounded by controversy. The Purpose Of This study is to describe the contribution of agency theory to organizations with a positivist and principal-agent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives

Copyrights © 2018






Journal Info

Abbrev

jraba

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short ...