Pengaruh Struktur Kepemilikan, Komite Audit Dan Ukuran KAP Terhadap Biaya Keagenan (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2007-2011)

Abstract

This study purposed to determine the effect of ownership structure, audit committee and the size of the accounting firm agency costs. In this study a sample of 11 companies are state-owned. Type of data used is obtained through the secondary and of Indonesian Capital Market Directory and  www.idx.co.id. The study period is from 2007 to 2011. In this study used two variables category. The first dependent variable consisted of government ownership, institutional ownership, foreign ownership, audit committees and the size of the firm. The second dependent variable is the cost of agency. The analytical method used is quantitative analysis through multiple regression model and t-test. Based on the results of hypothesis testing found that government ownership, institutional ownership, foreign ownership, audit committees and the size of the firm individually significant effect on agency costs.

Keyword          Ownership Structure, Audit Committee, Size Of Public Accounting Officer,   Agency Cost