PENGARUH DIREKTUR EKSEKUTIF, NON EKSEKUTIF DIREKTUR, KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP BIAYA KEAGENAN

Abstract

In the last few years the level of competition in the world of business banking becomes more intense, the situation is because the number of new companies with products that are ready to increase the competitive landscape of business in the country. In general companies would first have to prepare as well as possible financialnya structure. Asymmetric information that occur within the company to prepare financial structure resulted in the flow of information is only held by the manager. When a company grows the owner of the company is not able to control the performance of management in which the owner of the company to pay the agency.

          This study aimed to examine the influence of the executive directors, non-executive, audit committe and board of directors of the agency costs. This study uses financial statements consisting of 31 banking companies listed on the Stock Exchange in 2010-2012. Samples are taken by purposive sampling. The statistical method used to test the hypothesis using multiple regression test. For data analysis used SPSS ver. 17.0.

          The results showed that the variables (1) The executive director of the variables significantly influence the cost of the Agency (2) Non-executive directors do not variable affect against agency costs (3) audit Committee variable has no effect on agency costs (4) variable commissioners significant effect on the cost of Agency

Keywords: Executive Director, Non-Executive Director, Audit committee, the Board of Commissioners, Agency Costs.