PERAN TEORI AGENSI DALAM ISSUE BIDANG AKUNTANSI
DOI:
https://doi.org/10.47491/landjournal.v3i2.2316Keywords:
Agency Theory, Information Asymmetry, AccountingAbstract
“The article discusses how agency theory explains the dynamics between principals and agents in the context of accounting education and research. Focusing on conflicts of interest and information asymmetry, this article highlights fraud, good corporate governance, auditing, and company value as key issues that can be analyzed through the lens of agency theory. The theory is applied to understand financial statement manipulation, enhance transparency, and conduct independent audits as efforts to reduce agency costs and improve organizational effectiveness. The article emphasizes the importance of integrating agency theory into the accounting curriculum to prepare future accountants to face and resolve conflicts of interest in their professional practice, while also proposing further research to explore the theory’s applications in modern business practices and the impact of technology on agency practices.”
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