Analisis Teori Keagenan, Peran Tata Kelola, Dan Peran Tata Kelola Bisnis Untuk Mengatasi Konflik Kepentingan

https://doi.org/10.35912/sekp.v3i2.4980
Published: Jun 30, 2025

Abstract:

Purpose: The aim of this study is to analyze the application of agency theory and the role of corporate and business governance in addressing conflicts of interest, using a case study of fraud committed by insurance agent Swita Glorite Supit from Sinarmas MSIG Life.

Methodology: This study uses a descriptive qualitative approach. The research focuses on a real-life case involving Sinarmas MSIG Life, specifically examining governance practices and agent misconduct. No software was used, but the study is based on literature review, document analysis, and interpretation of agency theory principles in the context of a fraud case.

Result: The findings reveal that information asymmetry and weak internal control systems are the root causes of agency-related issues. The analysis also highlights the importance of implementing good governance principles including transparency, accountability, and risk management to protect policyholders and uphold the reputation of the insurance industry

Conclusions: The case of Swita Glorite Supit reflects a systemic failure in corporate and agency governance. The misconduct stems not only from individual actions but also from weak oversight, ineffective code of ethics implementation, and the lack of a strong ethical culture to prevent and detect fraud.

Limitations: A limitation of the study is that it focuses on a single case and does not include quantitative data or perspectives from a broader range of agents or companies, which may affect generalizability.

Contribution: This study contributes to the understanding of agency theory application in the financial services sector, particularly in insurance. It is useful for corporate governance practitioners, policymakers, insurance companies, and researchers in the fields of business ethics, governance, and risk management.

Keywords:
1. Agency Theory
2. Business Governance
3. Enterprise Risk Management
4. Corporate Governance
5. Conflict of Interest
6. Insurance Fraud
7. Swita Glorite Supit
Authors:
1 . Agatha Danar Kristia Okta
2 . Nursanita Nursanita
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How to Cite
Okta, A. D. K., & Nursanita, N. (2025). Analisis Teori Keagenan, Peran Tata Kelola, Dan Peran Tata Kelola Bisnis Untuk Mengatasi Konflik Kepentingan. Studi Ekonomi Dan Kebijakan Publik, 3(2), 81–92. https://doi.org/10.35912/sekp.v3i2.4980
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Issue & Section
Vol. 3 No. 2 (2025): Januari
Articles
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  1. Aguilera, R. V., & Ruiz Castillo, M. (2025). Toward an updated corporate governance framework: Fundamentals, disruptions, and future research. BRQ Business Research Quarterly. https://doi.org/10.1177/23409444251320399
  2. Al-Faryan, M. A. S. (2024). Agency theory, corporate governance and corruption: an integrative literature review approach. Cogent Social Sciences, 10(1), 1–30. https://doi.org/10.1080/23311886.2024.2337893
  3. Amrulloh, A., & Amalia, A. D. (2020). Pengaruh Profitabilitas, Struktur Modal, Likuiditas, Ukuran Perusahaan dan Kebijakan Dividen terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019). Jurnal Akuntansi Dan Keuangan, 9(2), 167–184. https://doi.org/10.36080/jak.v9i2.1421
  4. Anthony, R., & Govindrajan, V. (2009). Management Control Systems. In Govindrajan, V. Dan R. N. Anthony. (12th ed., Vol. 11). Tata McGraw-Hill Publishing Company Limited.
  5. Ceysa, S. D., Putri, J. D., Jingga, A. J. R., Hapsari, M. D., Putri, D. A., & Siswajanthy, F. (2024). Implementasi Perlindungan Hukum terhadap Pemegang Polis Asuransi dalam Menyelesaikan Sengketa Asuransi. Jurnal Pendidikan Tambusai, 8(1), 4595–4599. https://doi.org/10.35973/sh.v15i1.1115
  6. Eisenhardt, K. M. (1989). Agency Theory?: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. https://www.jstor.org/stable/258191
  7. Handajani, L., Muhsyaf, S. A., & Sokarina, A. (2023). The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(1), 29–42. https://eprints.unram.ac.id/36742/1/B11 The Effectiveness of Corporate Governance.pdf
  8. Heri Sasono, & Paidi WS. (2024). Prospek Industri Asuransi di Indonesia. Jurnal Ekonomi Dan Pembangunan Indonesia, 2(1), 146–158. https://doi.org/10.61132/jepi.v2i1.355
  9. Jensen, M. C., & Meckling, W. H. (1976). Jensen and Meckling. Journal of Financdial Economics, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
  10. Mayla Khoiriyah, Ramaiyanti, S., Humairoh, F., & Afifah, U. (2024). Pengaruh Keberlanjutan dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan dengan Reputasi Perusahaan sebagai Pemoderasi. Jurnal Akuntansi Dan Ekonomika, 14(1), 112–122. https://doi.org/10.37859/jae.v14i1.7500
  11. MSIG. (2024). Semakin Tangguh: Membangun Ketahanan melalui Tata Kelola dan Sinergi.
  12. Mulki, J. P., Jaramillo, J. F., & Locander, W. B. (2009). Critical role of leadership on ethical climate and salesperson behaviors. Journal of Business Ethics, 86(2), 125–141. https://doi.org/10.1007/s10551-008-9839-4
  13. Mustafa Magablih, A., & Farhan Alshira’h, A. (2021). Impact of the Effectiveness of the Internal Control System on the Reduction of Fraud in the Jordanian Public Insurance Companies. International Journal of Business and Management, 16(3), 84–100. https://doi.org/10.5539/ijbm.v16n3p84
  14. Muuna, A. N., Prastikawati, E., Laili, A. N., Sari, M. W., & Mustoffa, A. F. (2023). Asimetri Informasi Dan Teori Keagentan Pada Pengungkapan Laporan Keuangan. Jurnal Akuntansi Dan Pajak, 23(02), 1–8.
  15. Puspadini, M. (2023). Begini Modus Swita Glorite Supit Menipu Korban Hingga Rp200 M. CNBC Indonesia. https://www.cnbcindonesia.com/market/20230504174027-17-434539/begini-modus-swita-glorite-supit-menipu-korban-hingga-rp200-m
  16. Rahayu, Y. S., Soemantri, R., & Irwnady, C. (2024). The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention. JASa (Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi), 8(1), 209–220. https://doi.org/10.36555/jasa.v8i1.2501
  17. Raihan, N. Y., Rosidi, I. J., & Muhsin, A. A. (2025). Peran Tata Kelola Perusahaan Dalam Pencegahan Benturan Kepentingan: Studi Literatur. Jurnal Ilmiah Research and Development Student (JIS), 3(1), 85–98.
  18. Rahmi, E. R., Yumami, E., & Hidayasari, N. (2023). Analisis Metode Pengembangan Sistem Informasi Berbasis Website: Systematic Literature Review. Remik, 7(1), 821–834. https://doi.org/10.33395/remik.v7i1.12177
  19. Roesnia, O. A., Zahra, T. A., & Hariyadi, A. G. (2025). Hak dan Perlindungan Konsumen pada Produk Asuransi Jiwa?: Perspektif Regulasi dan Praktik di Indonesia. Jurnal Hukum, Administrasi Publik Dan Negara, 2(2), 176–185. https://ejournal.appisi.or.id/index.php/hukum/article/view/250/246
  20. Serly, S., Susanto, A., & Fedelia, J. (2023). Pengaruh Tata Kelola Perusahaan Terhadap Kinerja Perusahaan dengan Struktur Kepemilikan sebagai Variabel Pemoderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 496–515. https://doi.org/10.18196/rabin.v7i2.20165
  21. Wahyudin, Y., & Rahayu, D. N. (2020). Analisis Metode Pengembangan Sistem Informasi Berbasis Website: A Literatur Review. Jurnal Interkom: Jurnal Publikasi Ilmiah Bidang Teknologi Informasi Dan Komunikasi, 15(3), 26–40. https://doi.org/10.35969/interkom.v15i3.74.