e_Jurnal Ilmiah Riset Akuntansi
Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018

PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAN LQ45 TAHUN 2012-2016

Lilik Rohmaniyah (Unknown)
Maslichah Maslichah (Unknown)
Afifudin Afifudin (Unknown)



Article Info

Publish Date
29 Aug 2018

Abstract

ABSTRACTThis research aims to eximine the impact of capital structure, company size toagency cost; influence of capital structure, company size to company performancewith agency cost as an intervening variable. The type of this research used isexplanatory research. While sampling in this study uses purposive samplingmethod. The companies that are the object of research are LQ45 company listedon the Indonesia Stock Exchange on 2012-2016. From 45 companies studied,there were 31 companies that met the sample criteria in the study. Statisticalmethod used path analysis that is path analysis which is assisted by usingSmartPls 3. The test results show that there is a significant positive effect on thecapital structure of the agency cost and the influence is not significant betweenthe company size and agency cost, and an effect of agency cost on the company'sperformance is not significant. And there is no influence between capital structureand company size on company performance with agency cost as interveningvariables.Key words : Capital Sturcture, agency cost, firm performance, agency costand path analysis.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...