TEORI KEAGENAN DALAM PERSPEKTIF ISLAM

  • Achmad Uzaimi Universitas Maritim Raja Ai Haji
DOI: https://doi.org/10.31629/jiafi.v1i1.1240
Keywords: Teori keagenan, tawakkal, akhlak, biaya keagenan

Abstract

The agency theory is a reference that has been widely used in accounting studies. But there is a fundamental difference between the assumptions used and the reality of Islamic values. Islam directs the agreement between the owner and the agent to a trusting relationship driven by a fraternal spirit based on the Qur'an and the Hadith. Principals and agents carry out their responsibilities by prioritizing tawakkal rather than their intellect, carrying on noble character in the execution of agreed contracts.

 

Published
2017-10-31
How to Cite
Achmad Uzaimi (2017) “TEORI KEAGENAN DALAM PERSPEKTIF ISLAM”, Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 1(1), pp. 71 - 78. doi: 10.31629/jiafi.v1i1.1240.
Issue
Vol. 1 No. 1 (2017): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Section
Articles

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