“…One of the efforts taken by capital owners in order to carry out efficiency is outsourcing, also known as sub-contracting, which is to buy up part or parts of the company's activities, which were previously managed by the company itself, to another company, which is then called the works recipient company (Kulembayeva et al, 2021;Eke et al, 2018;Raeissi et al, 2018;González-Gómez et al, 2013;Vintar &Stanimirovic, 2011, andFauzi, 2006) The definition of outsourcing is regulated in Article 1601 of the Civil Code which regulates contract work agreements. In practice, the basic understanding of outsourcing is the transfer of parts or all of the works and or authority to other parties to support the strategy of outsourcing service users, whether personal, company, division, or even a unit within the company (Komang, 2008).…”