Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Biaya Agensi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Michael, Michael (2019) Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Biaya Agensi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan penelitian adalah untuk mengukur pengaruh mekanisme tata kelola perusahaan dan karakteristik perusahaan terhadap biaya agensi pada perusahaan yang terdapat di Bursa Efek Indonesia pada tahun 2013 - 2017. Variabel yang digunakan untuk mewakili tata kelola perusahaan adalah kepemilikan manajerial, kepemilikan institusional, komisaris independen, direktur independen, ukuran dewan direktur dan karakteristik perusahaan diwakili dengan rasio hutang dan ukuran perusahaan. Biaya agensi diukur dengan menggunakan rasio beban operasional. Hasil penelitian ini menunjukkan komisaris independen serta ukuran perusahaan mempengaruhi signifikan negatif terhadap peningkatan biaya agensi perusahaan. Semakin banyak anggota dewan direktur independen dan tingginya rasio hutang berpengaruh signifikan positif terhadap peningkatan biaya agensi. Sedangkan kepemilikan manajerial, kepemilikan institusional, ukuran dewan direktur, komite audit dan struktur remunerasi memiliki pengaruh terhadap biaya agensi namun tidak signifikan. ********************************************************************** The purpose of this research is to understand how corporate governance and corporate characteristics influence the agency cost suffer by the companies listed in Indonesia Stock Exchange since 2013 to 2017. We measure corporate governance by aggregating variabel such as managerial ownership, institutional ownership, independent commissioner, board independence, board size, audit committee, remuneration structure, and corporate characteristic as measured by leverage and firm size to ageny cost. The agency cost is measured by using operating expenses ratio. The results show that higher independent commissioner and company size have significance effect in reduce agency cost. Bigger size of board independen and high level of leverage have significance impact to increase agency cost. While managerial ownership, institutional ownership, board size, audit committee and remuneration structure have no significance effect toward agency cost.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: agency cost,corporate governance,corporate characteristics.
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 09:16
Last Modified: 05 Oct 2020 07:25
URI: http://repository.uib.ac.id/id/eprint/1875

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