GDL

Jurnal Teknologi dan Manajemen Informatika, Volume 5, Nomor 2, Agustus 2007
Journal from JIPTUNMERPP / 2008-10-07 21:48:15
Oleh : Akhmad Toha, Faculty of Information Technology Merdeka University Malang
Dibuat : 2007-08-01, dengan file

Keyword : Good corporate governance, conflict of interest, agent, and principal

In theory of agency it is stated that the agency conflict happens since there are two groups withinrent interests between the capital owner (principal) and management (agent). The principalsmexpect the money they invested give maximum returns, while the managers with their own authorities to run the company possess the opportunity to use the alternatives of accounting methods in performing profit management in attempt of improving their performance. Generally, the company performingsuch profit management will limit disclosure of its own financial information so that will result in informationasymmetry. In order to decrese the conflict of agency it is necessary to develop and implement a good corporate governance using four principles that must be performed, such as fairness, transparency, accountability, and responsibility that is supported by the open disclosure of financial information for the sake of stakeholder interest. To guarantee the stakeholder interest, a company should have commissioner Board, Audit Committee and the financial statement issued should be audited by the Public Accountant.

Deskripsi Alternatif :

In theory of agency it is stated that the agency conflict happens since there are two groups withinrent interests between the capital owner (principal) and management (agent). The principalsmexpect the money they invested give maximum returns, while the managers with their own authorities to run the company possess the opportunity to use the alternatives of accounting methods in performing profit management in attempt of improving their performance. Generally, the company performingsuch profit management will limit disclosure of its own financial information so that will result in informationasymmetry. In order to decrese the conflict of agency it is necessary to develop and implement a good corporate governance using four principles that must be performed, such as fairness, transparency, accountability, and responsibility that is supported by the open disclosure of financial information for the sake of stakeholder interest. To guarantee the stakeholder interest, a company should have commissioner Board, Audit Committee and the financial statement issued should be audited by the Public Accountant.

Copyrights : Copyright (c) 2008 by Digital Library Universitas Merdeka Malang. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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