Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH CORPORATE GOVERNANCE TERHADAP AGENCY COST PADA PERUSAHAAN PERBANKAN DI INDONESIA: THE INFLUENCE OF CORPORATE GOVERNANCE ON AGENCY COSTS IN INDONESIAN BANKING COMPANIES

Fransisca, Theresia Adelia (Unknown)
Kusumaningtias, Rohmawati (Unknown)



Article Info

Publish Date
29 Nov 2023

Abstract

The research aims to determine the impact of the connection between corporate governance and agency expenses. The study's independent variables include the audit committee, management ownership, board of commissioners, and debt policy. The dependent variable used in this study is agency cost, which is computed using asset characteristics. This study also uses a control variable, namely company size. The population data used in this study are the banks registered on the Indonesia Stock Exchange between 2017 and 2021. Sampling technique using purposive sampling. The results of this study suggest that agency expenses are influenced by the board of commissioners and firm size. In contrast, there is no connection between the audit committee, management ownership, and debt policy, and agency expenses. The implication of this research is to minimize losses caused by the actions and policies of agents, principals are expected to continue to monitor the implementation of good corporate governance

Copyrights © 2023






Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...