REFLEKSI AGENCY THEORY DALAM PERSPEKTIF BUDAYA

  • Diana Isnaeni

Abstract

Agency theory assumes that the principal and agentt have different purposes, concerned with their utility and have different risk preferences. This study assumes that cultural differences will give a different color in the agency theory. Culture can align objectives between principal and agentt, change their risk preferences and reduce opportunistic actions. Based on these arguments will be developed some propositions which are expected to be tested empirically.

Published
2018-04-25
How to Cite
ISNAENI, Diana. REFLEKSI AGENCY THEORY DALAM PERSPEKTIF BUDAYA. Jurnal Akuntansi dan Ekonomi Bisnis, [S.l.], v. 7, n. 1, p. 31-37, apr. 2018. ISSN 2548-5326. Available at: <http://ojs.poltek-kediri.ac.id/index.php/JAEB/article/view/296>. Date accessed: 22 apr. 2019.