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Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
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Journal : Journal of Contemporary Accounting

 1 
Free cash flow, ownership structure, and capital structure: Impact on agency cost Aditya, Yoga Khomaini; Laela Ermaya, Husnah Nur; Dyah Pita Sari, Ratna Hindria
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art1

Abstract

The difference in interests between investors and company managers creates a conflict of interest, so in this case, a solution is needed to reduce this problem, namely by issuing an agency cost. This study was conducted to determine the effect of free cash flow, managerial ownership, outsider block ownership, and capital structure on agency costs in Indonesia. The population in this study were all non-financial sector companies that have been listed on the Indonesia Stock Exchange for the 2014-2018 period using multiple regression analysis techniques. The results of this study explain that free cash flow, managerial ownership, and capital structure have a significant positive effect on agency cost. Meanwhile, ownership of an outsider block does not affect agency cost. This study contributes to the science of corporate governance, especially the mechanism for reducing agency costs, and contributes to the non-financial companies themselves to reduce agency costs with manager or manager ownership programs and the right decisions in the use of corporate debt.
Co-Authors Aditya, Yoga Khomaini Adityarahman, Dimas Alma Maria Octavia Amira, Maharani Prasti Arofah, Muhammad Nouval Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Budiman, Jodhy Farrel Dewi Darmastuti Dhea Ramana Putri Dianwicaksih Arieftiara Dwi Desi Yayi Tarina DWI JAYA KIRANA Edi Warman Eka Berlianti, Novita Ekawati Jati Wibawaningsih El Farras, Nurussyafiqa Erna Hernawati Erna Hernawati, Erna Fajar Ramadhan Fajar Ramadhan, Fajar Fakhri, Muhammad Rafi Felicia Zaneta Fenny Novia Aulia Ulfa guritno, yoyoh Hanifah, Zaskia Harry Z. Soeratin Hendra Prasetyo Hernawati, Erna Hernawati Intan Nurul Oktaviani Irfansyah Irfansyah Irfansyah Irfansyah Isa Isa Iwan Kresna Setiadi Iwan Mulyana Jessyka Tridewi Purba Krisno Septyan Lisa Anggraini mashuri, ayunita May Wulandari Miftah, Munasiron Muchran, dkk, Murniady Muhammad Ramadhan Noegrahini Lastiningsih Nurfalah, Queeny Dyah Ayu Pipit Meinda Pratiwi Prasetyo Hadi Pratiwi, Ariesta Edriana Putri, Sarah Widyana Rachmadienti, Ratih Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhan, Guruh Hari Ramadhani, Sinta Ranti Nugraheni Ratih Rachmadienti Ratna Hindria Dyah Pita Sari Ribkha Laura Rinaldi Tama Ramadhan Robbi Fernando Saputra Sadira Ashia Priliana Sari, Retna Shinta Widyastuti Shinta Widyastuti, Shinta Shofwan Azhar Solihin Sir Kalifatullah Ermaya Sri Wulandari Syakur, Muhammad Zidan Asy Syuaib, Shafwat Abdul Hayi Ummul Umara, Yara Wahyu Ari Andriyanto Wahyu Ari Andriyanto Wirawan, Shafira Zahra Wisnu Julianto Wulandari, May Zanri, Muhammad Ichsan Maulana