Jurnal Akuntansi dan Pajak
Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018

Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Agency Cost dan Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia)

Dewi Maryam (Unknown)

Article Info

Publish Date
31 Jan 2018

Abstract

This study aims to examine the effect of capital structure, the size of the company to the agency cost and performance of the company. In addition, the indirect influence between capital structure and size of the company to the agency cost is also researched in this study. The study population used in this study were 18 companies in the consumer goods industry sectors listed on the Indonesia Stock Exchange (BEI) in the study period 2010-2014. Number of sample as the number of population by census method. This study analysis method is path analysis using SPSS software. The results of this study show that there is significant influence negatively the size of the company to the agency cost and there is significant influence negatively agency cost to company performance, there is no influence between capital structure to agency cost and there is no influence of capital structure to the company's performance, and there is no effect of firm size on company performance.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...