AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES

Authors

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

DOI:

https://doi.org/10.23969/jrak.v14i1.4841

Keywords:

agency problem, komite audit, komisaris independent, kepemilikan manajerial, kepemilikan institusional

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

2022-04-25

Issue

Vol. 14 No. 1 (2022): April Edition

Section

Articles