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Journal : YUME : Journal of Management

Nilai Perusahaan dalam Perspektif Mekanisme Monitoring melalui Faktor Keagenan Ashari Sofyaun; Rini Rahmawati; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2403

Abstract

AbstrakMekanisme monitorong dalam perannya mempengaruhi nilai perusaha langsung maupun dengan mediasi biaya keagenen menjadi fokus penelitian. Perusahaan BUMN di Bursa Efek Indonesia menjadi objek penelitian dengan masa periode 2013 -2021 dengan pendekatan metode purposive sampling. Analisis multivariat SEM-PLS digunakan sebagai teknik analisis data. Unsur mekanisme monitoring seperti leverage dan ukuran dewan mempengaruhi faktor keagenan. Leverage, komite audit dan biaya keagenan berpengaruh terhadap nilai perusahaan. Biaya keagenan mampu memediasi leverage dan ukuran dewan dalam penelitian ini. Kata kunci: mekanisme monitoring; nilai perusahaan; biaya keagenan. AbstractThe monitoring mechanism in its role in influencing the value of the firm directly or by mediating agency costs is the focus of the research. State-owned companies on the Indonesia Stock Exchange became the object of research for the period 2013-2021 with a purposive sampling method approach. SEM-PLS multivariate analysis was used as a data analysis technique. The elements of the monitoring mechanism such as leverage and board size affect the agency factor. Leverage, audit committee and agency costs have an effect on firm value. Agency costs are able to mediate leverage and board size in this study.Keywords: monitoring mechanism; firm value; agency costs.