AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES

  • Bayu Indra Setia Universitas Pendidikan Indonesia, Universitas Pasundan
  • Erik Syawal Alghifari Universitas Pendidikan Indonesia, Universitas Pasundan
  • Nugraha Nugraha Universitas Pendidikan Indonesia
  • Maya Sari Universitas Pendidikan Indonesia

Abstract

This study aims to determine the factors that influence the agency problem. A sample of 14 restaurant, hotel, and tourism sub-sector companies listed on the Indonesia Stock Exchange during the 2010–2019 period with a total of 140 observations was used as the unit of analysis. The method used is descriptive and verified with panel data regression analysis. The results showed that the audit committee and independent commissioners had a positive and significant effect on agency problems, while managerial ownership and institutional ownership had a negative and significant effect on agency problems

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Published
Apr 25, 2022
How to Cite
SETIA, Bayu Indra et al. AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES. Jurnal Riset Akuntansi Kontemporer, [S.l.], v. 14, n. 1, p. 92-100, apr. 2022. ISSN 2597-6826. Available at: <https://journal.unpas.ac.id/index.php/jrak/article/view/4841>. Date accessed: 29 june 2022. doi: http://dx.doi.org/10.23969/jrak.v14i1.4841.