AKUNTABILITAS DALAM PERSPEKTIF TEORI AGENSI
Abstract: Accountability is an
inseparable part of agency
theoryabout the relationship between
agent (management) and principal (owner). The essence of theory, difficult
creation of relationship between owners and management because conflict of
interest. The Solution to improve the
performance-based compensation is to give a
reward to agent in order to optimizing their work. To maintain
accountability, agent is obliged to act in the interests of the principal and
the principal gives the power to recognizes agents performance or give a punishment to them.
Keywords: Accountability;
agency theory; agent; principal
Penulis: Masiyah Kholmi
Kode Jurnal: jpmanajemendd110432
