Pengaruh Mekanisme Good Corporate Governance dan Asimetri Informasi Terhadap Agency Cost (Studi pada Perusahaan Manufaktur Tahun 2017-2020)

Desmayanti, Yustika (2021) Pengaruh Mekanisme Good Corporate Governance dan Asimetri Informasi Terhadap Agency Cost (Studi pada Perusahaan Manufaktur Tahun 2017-2020). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of ownership structure, namely managerial and institutional ownership, good corporate governance, namely the board of commissioners and audit committees, and information asymmetry on agency costs. The object of research is a manufacturing company listed on the Indonesia Stock Exchange. The research period used by researchers is 2017-2020. The research population is manufacturing companies listed on the Indonesia Stock Exchange. The research sample was obtained from purposive sampling technique. The results of the selection technique obtained 40 companies that meet the criteria. Processing research data using multiple regression analysis assisted by the application program E-Views. Based on the results of the study, it can be concluded: (1) the audit committee has a negative effect on agency costs (2) the ownership structure represented by managerial ownership and ownership variables, and information asymmetry has no significant effect on agency costs (3) the board of commissioners has no significant positive effect on agency costs.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number DES P 7229/2021
Uncontrolled Keywords: managerial ownership, institutional ownership, board of commissioners, audit committee, information asymmetry, agency costs
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Apr 2022 02:46
Last Modified: 19 Apr 2022 05:55
URI: http://repository.stieykpn.ac.id/id/eprint/1635

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