Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Biaya Keagenan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Sindy, Sindy (2020) Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Biaya Keagenan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian bertujuan untuk menganalisis pengaruh yang ditimbulkan tata kelola perusahaan pada biaya keagenan perusahaan yang terdaftar di Bursa Efek Indonesia. Rasio biaya operasional merupakan cara yang digunakan untuk mengukur variabel dependen yaitu biaya keagenan. Variabel independen yang digunakan adalah ukuran dewan direksi, dewan komisaris independen, struktur remunerasi, kepemilikan manajerial, kepemilikan institusional, konsentrasi kepemilikan serta variabel ukuran komite audit. Penelitian ini juga menggunakan leverage, ukuran perusahaan, dan umur perusahaan sebagai variabel kontrol. Sampel penelitian adalah 463 perusahaan terdaftar dari periode 2014 hingga 2018 yang diseleksi menggunakan metode purposive sampling. Data yang diteliti dalam penelitian ini berjenis data sekunder. Data diolah dengan metode regresi panel. Penelitian menghasilkan informasi bahwa variabel konsentrasi kepemilikan dan ukuran perusahaan mempunyai pengaruh negatif yang signifikan terhadap biaya keagenan. Variabel leverage dan umur perusahaan memiliki pengaruh positif yang signifikan terhadap biaya keagenan. Variabel lainnya yang mencakup ukuran dewan direksi, dewan komisaris independen, struktur remunerasi, kepemilikan manajerial, kepemilikan institutional, dan ukuran komite audit tidak memiliki pengaruh yang signifikan pada biaya keagenan. ********************************************************************** This research aimed to analyze the effect of corporate governance on the agency costs of companies listed in Indonesian Stock Exchange. The operational expenses ratio was the method used to measure the dependent variable, namely agency costs. The independent variables used were the board size of directors, independent board of commissioners, remuneration structure, managerial ownership, institutional ownership, ownership concentration and the size of the audit committee. This research also used leverage, company size, and company age as control variables. This research samples were 463 listed companies in period of 2014-2018 which selected by using purposive sampling method. The data examined in this study were secondary data types. The hypothesis was processed using panel regression method. This research produces information that the ownership concentration and company size had significant negative effect on agency costs. Leverage and company age variable have significant positive effect on agency costs. Other variables such as the board size of directors, independent board of commissioners, remuneration structure, managerial ownership, institutional ownership, and the size of the audit committee do not contribute significant effect on agency costs.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: corporate governance mechanism, agency costs
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
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: 27 Apr 2020 06:21
Last Modified: 02 Oct 2020 02:23
URI: http://repository.uib.ac.id/id/eprint/2098

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