Image of Analisis pengaruh kepemilikan keluarga, kepemilikan institusional, serta ukuran dan komposisi dewan komisaris terhadap agency cost

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Analisis pengaruh kepemilikan keluarga, kepemilikan institusional, serta ukuran dan komposisi dewan komisaris terhadap agency cost

The aim of this research is to examine the effect of family ownership, institutional ownership, size and composition of board of commissioners on agency cost. The samples of this are 84 firm-years, consist of 28 manufacturing companies listed at Indonesia Stock Exchange in the period of 2005 to 2007. Proxies used to measure agency cost in this research are asset turnover ratio and selling, general, and administrative expense to sales ratio. The results of this research show that family ownership, institutional ownership, and the size of board of commissioners are positively and significantly associated with agency cost measured by asset turnover ratio. And only the size of board of commissioners that positively and significantly associated with agency cost measured by selling, general, and administrative expense to sales ratio. Keyword: agency cost, family ownership, institutional ownership, size and composition of the commissioner board.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6535PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Family firms
Family ownership
Institutional ownership
Agency cost
Commissioner board
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 65 p., 7 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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