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All Journal Jurnal Informasi Akuntansi
Situmorang, Yosefh Sendi
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Economics, Econometrics & Finance

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Journal : Jurnal Informasi Akuntansi

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The Effect Of Institutional Ownership And Leverage On Agency Costs Situmorang, Yosefh Sendi; Lesmana, Desy
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 3 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 3 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i3.1068

Abstract

This study aimed to determine the effect of institutional ownership and Leverage on agency cost by focusing on manufacturing companies listed on the Indonesia Stock Exchange with a research period 2018 – 2020. The data used were secondary data. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained a total of 360 samples. Hypothesis testing was done by multiple regression analysis. The results of this study indicated that institutional ownership hurt agency cost and Leverage hurt agency cost.
Co-Authors Lesmana, Desy