Skema Insentif Berdasarkan Model Principal-Agent Kajian Optimisasi Utilitas dan Game Theory  

Oleh:

Oktorina, Megawati

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 2 (Apr. 2008), page 154-163.
Topik: Principal-agent model; game theory; earnings management; and incentive scheme

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research aim at designing incentive scheme based on principle-agent model through utility optimization and game theory. Earnings management happened because of asymmetric information between principle and agent as well as accrual basis that gives a chance to management (agent) executing earnings management. Earnings management can be subtracted by monitoring.

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