Jurnal Informasi Akuntansi
Vol. 2 No. 3 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 3 Tahun 2023

The Effect Of Institutional Ownership And Leverage On Agency Costs

Situmorang, Yosefh Sendi (Unknown)
Lesmana, Desy (Unknown)

Article Info

Publish Date
23 Dec 2023

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.

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Journal Info
Jurnal Informasi Akuntansi
Website

Abbrev

jia

Publisher

Universitas Katolik Musi Charitas

Subject

Economics, Econometrics & Finance

Description

Tujuan Jurnal Informasi Akuntansi (JIA) adalah untuk menyediakan platform yang berkualitas bagi penelitian terbaru dalam bidang akuntansi. JIA bertujuan untuk: Meningkatkan pengetahuan dan praktik dalam bidang akuntansi. Memfasilitasi diskusi dan berbagi pengetahuan di kalangan akademisi, praktisi, ...