PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA

  • A.A.G.P. WIDANA PUTRA
  • NI MADE DWI RATNADI

Abstract

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.

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Author Biographies

A.A.G.P. WIDANA PUTRA
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
NI MADE DWI RATNADI
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
How to Cite
WIDANA PUTRA, A.A.G.P.; DWI RATNADI, NI MADE. PENGARUH KEBIJAKAN DIVIDEN DAN KEPEMILIKA. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 3, n. 2, july 2008. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2585>. Date accessed: 28 oct. 2021.
Section
Articles

Keywords

conflict of interest, dividend policy, managerial ownership, agency cost