Relevansi Teori Keagenan Terhadap Aktifitas Off Balance Sheet Pada Bank-Bank Komersil Di Indonesia
DOI:
https://doi.org/10.56076/jkesp.v4i2.2085Abstract
Off-Balance-Sheet adalah aset dan kewajiban yang mempengaruhi masa depan, dalam bentuk neraca kontijensi dari sebuah institusi keuangan. Sehingga mereka memiliki dampak langsung pada profitabilitas masa depan dan kinerja dari lembaga perbankan. Hal ini mengakibatkan manajemen efisien terhadap item-item Off-Balance Sheet (OBS) sebagai pusat pengendalian risiko eksposur secara keseluruhan dalam institusi keuangan modern yang juga lembaga perbankan merupakan bagian di dalamnya. (Saunder & Corneet: 376).
Kata Kunci : Off-Balance-Sheet, Manajemen Keuangan
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