Pengaruh Agency Cost Terhadap Kinerja Keuangan Pada Perusahan Manufaktur ( Studi Pada Perusahaan Manufaktur Subsektor Consumer And Good Yang Listing Di Bursa Efek Indonesia Tahun 2014-2017)

Hidayat, Andri and Putu Prima Wulandari,, SE., MSA., Ak. (2020) Pengaruh Agency Cost Terhadap Kinerja Keuangan Pada Perusahan Manufaktur ( Studi Pada Perusahaan Manufaktur Subsektor Consumer And Good Yang Listing Di Bursa Efek Indonesia Tahun 2014-2017). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Agency Cost terhadap kinerja keuangan pada perusahaan manufaktur. Objek pada perusahaan ini adalah perusaaan manufaktur sektor barang dan konsumsi yang listing di bursa efek Indonesia pada tahun 2014-2017. Sebanyak 39 data berhasil dikumpulkan menggunakan metode Tobins’Q dengan variable proksi agency cost yaitu insider ownership, dispersion ownersip, institutional ownership. Metode yang digunakan adalah regresi linier berganda. Hasil pengujian menunjukkan bahwa insider ownership secara parsial berpengaruh positif signifikan terhadap nilai perusahaan, dispersion ownership secara parsial berpengaruh negative signifikan terhadap kinerja perusaaan, institutional ownership secara parsial berpengaruhpositif signifikan terhadap nilai perusahaan

English Abstract

This research aims to examine the effect of Agency Cost on the financial performance of manufacturing companies. The objects of this research are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange between 2014 and 2017. 39 data are collected through Tobin’s Q method with the agency cost proxy of insider ownership, dispersion ownership, and institutional ownership. The multiple linear regression analysis applied in this research indicates that insider ownership partially has a positive and significant effect on company value; dispersion ownership partially has a negative and significant effect on company performance; and institutional ownership partially has a positive and significant effect on company value.

Item Type: Thesis (Sarjana)
Identification Number: 0520020003
Uncontrolled Keywords: agency cost, perusahaan manufaktur, insider ownership, dispersion ownership, institutional ownership, Tobins’Q, agency cost, manufacturing companies, insider ownership, dispersion ownership, institutional ownership, Tobin’s Q
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 08 Sep 2022 02:06
Last Modified: 20 Sep 2024 00:05
URI: http://repository.ub.ac.id/id/eprint/194045
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