Analisis Pengaruh Keterlibatan Keluarga dengan Pengendalian Internal sebagai Variabel Moderasi terhadap Biaya Agensi

Elise, Elise (2019) Analisis Pengaruh Keterlibatan Keluarga dengan Pengendalian Internal sebagai Variabel Moderasi terhadap Biaya Agensi. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1542120-abstract-en.pdf

Download (169kB)
[img] Text
s-1542120-abstract-id.pdf

Download (114kB)
[img] Text
s-1542120-bibliography.pdf

Download (604kB)
[img] Text
s-1542120-chapter1.pdf

Download (657kB)
[img] Text
s-1542120-chapter2.pdf

Download (1MB)
[img] Text
s-1542120-chapter5.pdf

Download (256kB)
[img] Text
s-1542120-cover-id.pdf

Download (98kB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan keluarga dengan pengendalian internal sebagai variabel moderasi terhadap biaya agensi pada perusahaan yang terdaftar di Bursa Efek Indonesia dengan variabel yang digunakan merupakan antara lain keterlibatan keluarga, internal kontrol, ukuran, arus kas bebas, leverage, umur, kualiatas audit. Penelitian ini menggunakan data yang diperoleh dari BEI pada masa periode 2013-2017 dengan total populasi 349 perusahaan dan dipilih menggunakan metode purposive sampling total sampel yang digunakan 1589 observasi. Hasil penelitian ini adalah variabel keterlibatan keluarga, pengendalian internal dengan fungsi sebagai variabel moderasi, ukuran perusahaan, arus kas bebas, leverage dan umur perusahaan memiliki pengaruh signifikan terhadap biaya agensi, sedangkan independen audit tidak berpengaruh terhadap biaya agensi. ********************************************************************** The purpose of this study is to analyze the effect of family involvement , intenal control, moderator variable between family involvement and internal control, firm size, free cash flow, leverage, firm age, independent audt (big4) of agency costs. The data in this research is taken based on data from financial statement and annual reports that can be obtained from companies listed on Indonesia Stock Exchange (BEI) for the period 2013-2017 with total 349 company, which selected by using purposive sampling method 1589 observation. The results of this research show that the variabel of family involvement, internal control with functions as moderating variables, firm size, free cash flow, leverage and firm age have a significant influence on agency costs. Whereas independent audit doesn’t have a significant effect of agency costs.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Agency Costs, Family Involvement, Internal Control, Moderator Variable Between Internal Control and Family Involvement, Firm Size, Free Cash Flow, Leverage, Firm Age, Independen Audit
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 09:15
Last Modified: 05 Oct 2020 07:23
URI: http://repository.uib.ac.id/id/eprint/1873

Actions (login required)

View Item View Item