Pemisahan pemilik dan manajemen di

Pemisahan pemilik dan manajemen di dalam literatur akuntansi disebut dengan Agency Theory (teori keagenan). Teori ini merupakan salah satu teori yang muncul dalam perkembangan riset akuntansi yang merupakan modifikasi dari perkembangan model akuntansi keuangan dengan menambahkan aspek perilaku manusia dalam model ekonomi. Teori agensi mendasarkan hubungan kontrak antara pemegang saham/pemilik dan manajemen/manajer. Menurut teori ini hubungan antara pemilik dan manajer pada hakekatnya sukar tercipta karena adanya kepentingan yang saling bertentangan

Results (English) 1:

Separation of owners and management in accounting literature called the Agency Theory (the theory of Agency). This theory is one of the theories that have emerged in the development of accounting research which is a modification of the development model of financial accounting by adding aspects of human behavior in economic models. The agency based its theory of the relationships between the contract holder saham/pemilik and manajemen/manajer. According to this theory the relationship between owner and Manager in fact difficult created due to conflicting interests

Results (English) 2:

The separation of owners and management in the accounting literature referred to the Agency Theory (theory of agency). This theory is a theory that emerged in the development of accounting research which is a modification of the development of financial accounting model by adding aspects of human behavior in economic models. Agency theory basing the contractual relationship between the shareholders / owners and management / manager. According to this theory the relationship between owner and manager intrinsically difficult to create because of the conflicting interests