E-JURNAL AKUNTANSI
Vol 15 No 2 (2016)

PENGARUH MEKANISME CORPORATE GOVERNANCE PADA AGENCY COST

Made Ayu Mentari Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Sukartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
27 May 2016

Abstract

The purpose of this study was to obtain empirical evidence about the influence of internal and external mechanisms of corporate governance in the agency cost. This research was carried out on non-financial companies listed on the Stock Exchange in 2012-2014. The sampling method using a type of non-probability sampling, with a purposive sampling approach. The sample in this study consisted of 17 observation company. The data analysis technique used in this research is multiple linear regression analysis technique. Based on the results of the analysis can be drawn the conclusion that the variable non-executive directors, executive directors, independent directors, audit committee, institutional ownership and market competition has no effect on monitoring costs, while variable remuneration structure of the debt structure and positive effect on the cost of monitoring. In addition, variable non-executive directors, executive directors, audit committee, institutional ownership and market competition has no effect on bonding costs, while variable independent commissioner, debt structure and remuneration structures have positive influence on the bonding cost. The dependent variable, the variable residual losses only positive effect of debt structure.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...