The concept of agency theory is a concept or theory that governs the relationship between
owners and management, where each party has the rights and responsibilities within the
company pengelolahan. The owner will hand over authority to manage the company's
management. The owner has the right and responsibility to supervise, control, ask for an
accountability report to the management company and received decent results from the
capital. While as a recipient of the authority, the management has the obligation to
execute and manage the company responsibly