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Sulistyowati, Nur Wahyuning
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Ownership Concentration, Firm Size & Agency Cost: Empirical Evidence In Indonesia Nugrahaningtyas, Andien; Nuraina, Elva; Sulistyowati, Nur Wahyuning
Assets: Jurnal Akuntansi dan Pendidikan Vol. 14 No. 3 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v14i3.22893

Abstract

This study aims to provide empirical evidence of the influence of ownership concentration on agency costs, as well as to examine the moderating effect of company size. The research method employed is a quantitative approach, utilizing data sources from annual reports. The research sample consists of companies listed on the Indonesian Stock Exchange for the period from 2018 to 2022. Based on purposive sampling, 750 firm years were obtained. Using OLS and Moderated Regression Analysis (MRA), the results of this study show that the concentration of ownership has a positive effect on agency costs. The size of the company also weakens the relationship between the concentration of ownership and the agency's price. Keywords : Agency Costs; Ownership Concentration; Firm Size; Agency Problem
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Andri Ardhiyansyah Elly Astuti, Elly Elva Nuraina Esti Handayani Farida Styaningrum Febriyanty, Anisa Fuat’dah, Devit Anisatul Hidayatulloh, A.Nururrochman I Made Pradana Adiputra Imam Mukhlis Isharijadi Liana Vivin Wihartanti, Liana Vivin Lucy Sri Musmini Nanda Hidayati Ningrum, Puspa Widya Nugrahaningtyas, Andien Oktavia, Dita Refa PURWANTI PURWANTI Qofifah, Salmaa Nur Sudarmanto, Eko Sugeng Hadi Utomo Supri Wahyudi Utomo, Supri Wahyudi Sussolaikah, Kelik Sutoto, Agung Wahjoedi Wahjoedi Wardani, Tiyas Ayu Wasitaningsih, Cantik Wulandari, Meilinda Ike