Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Gondang: Jurnal Seni dan Budaya Fokus Ekonomi JSM (Jurnal Seni Musik) Ideas: Jurnal Pendidikan, Sosial dan Budaya
raharjo, eko raharjo
Departement  Of Drama Dance And Music, UNIVERSITAS NEGERI SEMARANG
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Fokus Ekonomi

 1 
TEORI AGENSI DAN TEORI STEWARSHIP DALAM PERSPEKTIF AKUNTANSI Eko Raharjo
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

The agency theory tries to compose formal link between principal and agent or any intended parties within budget composition process. This theory imposes on achievement measurement design and reward provided for manager to act positively and or profitable for company in a whole.The theorem of agency theory never implements all situations. Such alternative models of behaviour and managerial motivation is stewardship theory, which gained from psychologically and sociologically traditions. This research increased the meaning of stewardship theory through description of terminology and theoretically contribution.Also adding within the previous stewardship theory through tested such model that relies on manager chosen – the better principal than such determination view. Based on the existed model, manager chose to act as steward or agent. Their choosing was various in line with their psychology motivation and perception about existed situation. Principal also chose to create some agency orstewardship linkage, depend on the perception about its situation and manager. If whether manager or principal feels that the other parties will act in defend position, then the best benefit will be act as agency, and organization will receive optimally return upon its investment. But if both parties chose to develop stewardship linkage, then the organization will realize maximum rewards.
Co-Authors Abdul Rachman Jeny Deo Tamonob Rinaldhi Eka Kurnia Putra Slamet Haryono Suharto Suharto