PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA
The purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Udayana
2008-07-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/2585 |
| _version_ | 1818972023475404800 |
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| author | A.A.G.P. WIDANA PUTRA NI MADE DWI RATNADI |
| author_facet | A.A.G.P. WIDANA PUTRA NI MADE DWI RATNADI |
| author_sort | A.A.G.P. WIDANA PUTRA |
| collection | DOAJ |
| description | The purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affect agency cost at significance level of 95 percent, 2) leverage affects agency cost negatively and significantly at the level of 95 percent, 3) companies managed by owner managers have lower agency cost than those managed by non owner managers. |
| first_indexed | 2024-12-20T15:01:41Z |
| format | Article |
| id | doaj.art-ba97fbc03d8d41319ac489f182fb9b1d |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-20T15:01:41Z |
| publishDate | 2008-07-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-ba97fbc03d8d41319ac489f182fb9b1d2022-12-21T19:36:38ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182008-07-012585PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKAA.A.G.P. WIDANA PUTRANI MADE DWI RATNADIThe purpose of this research is to examine impact of dividend policy and managerial ownership on agency cost. Based on data availability, sample consists of 105 observations. Data collection method is non participants’ observation. The results show that 1) dividend policy does not statistically affect agency cost at significance level of 95 percent, 2) leverage affects agency cost negatively and significantly at the level of 95 percent, 3) companies managed by owner managers have lower agency cost than those managed by non owner managers.https://ojs.unud.ac.id/index.php/jiab/article/view/2585conflict of interest, dividend policy, managerial ownership, agency cost |
| spellingShingle | A.A.G.P. WIDANA PUTRA NI MADE DWI RATNADI PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA Jurnal Ilmiah Akuntansi dan Bisnis conflict of interest, dividend policy, managerial ownership, agency cost |
| title | PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA |
| title_full | PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA |
| title_fullStr | PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA |
| title_full_unstemmed | PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA |
| title_short | PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA |
| title_sort | pengaruh kebijakan dividen dan kepemilika |
| topic | conflict of interest, dividend policy, managerial ownership, agency cost |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/2585 |
| work_keys_str_mv | AT aagpwidanaputra pengaruhkebijakandividendankepemilika AT nimadedwiratnadi pengaruhkebijakandividendankepemilika |