ERWIN AKHMAD RIYADI, . (2014) PENGARUH KEPEMILIKAN ASING, STOCK OPTION, DAN HUTANG BANK TERHADAP AGENCY COST. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Asing, Stock Option, dan Hutang Bank terhadap Agency Cost. Penelitian ini menggunakan data skunder yang berasal laporan keuangan yang telah diaudit. Sampel yang digunakan dalan peneltian ini sebanyak 21 perusahaan yang terdaftar dalam ICMD selama periode 2010 – 2012. Untuk menguji pengaruh variabel independen terhadap variabel dependen, penelitian ini menggunakan analisis regresi berganda dengan menggunakan program statistik SPSS 19. Sebelum analisis regresi berganda untuk uji hipotesis dilakukan, variabelvariabel penelitian diuji dengan uji asumsi klasik agar model regresi tidak bias dan memenuhi persyaratan BLUE (Best Linear Unbiased Estimator). Model regresi yang diperoleh adalah Y= 0,480 + 0,372FO – 0,811SO – 0,369BL. Berdasarkan hasil uji hipotesis, penelitian ini menunjukkan bahwa hipotesis pertama diterima yakni kepemilikan asing berpengaruh signifikan terhadap agency cost. Sedangkan hipotesis kedua dan hipotesis ketiga ditolak karena masing-masing variabel independen, stock option dan hutang bank, tidak memiliki pengaruh yang signifikan terhadap agency cost. **************************** The purpose of this research is to examine the influence of Foreign Ownership, Stock Option, and Banks Loan on Agency Cost. This research used secondary data by audited financial statement. Samples of research consist of 21 company that listed in Indonesia Capital Market Directory (ICMD) during the period of 2010 – 2012. To test the influence of independent variable on the dependent variable, this research used multiple regression analysis that used tools statistic program named SPSS 19. Before the multiple regression analysis is performed, the variables were tested with classical assumption test first. The purpose is the regression model had not biased and meet the requirement BLUE (Best Linear Unbiased Estimator). Regression model obtained is Y= 0,480 + 0,372FO – 0,811SO – 0,369BL. Based on result of testing the hypothesis, this research shows the first hypothesis is accepted that foreign ownership have significantly influence on agency cost. While the second and third hypothesis is rejected because each independent variable, stock option and banks loan, has no significantly influence on agency cost.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Rima Safitri . |
| Date Deposited: | 29 Jul 2020 15:27 |
| Last Modified: | 29 Jul 2020 15:27 |
| URI: | http://repository.unj.ac.id/id/eprint/8243 |
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