Jurnal Riset Akuntansi Kontemporer
Vol 14 No 1 (2022): April Edition

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)

Article Info

Publish Date
25 Apr 2022

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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Journal Info
Jurnal Riset Akuntansi Kontemporer
Website

Abbrev

jrak

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...