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ANALISA PENGARUH AGENCY COST TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ASTUTIK, OKNANDRI YULIA
Subject
657.042 - FINANCIAL ACCOUNTING 
Datestamp
2018-02-12 04:24:35 
Abstract :
This study aimed to examine the effect of agency cost to dividend policy in companies listed on the Stock Exchange Indinesia (BEI) in 2011-2013. Agency cost in this study is proxied by the Debt, Insider ownership, Institutional ownership, Company Size, collateral assets. This study uses secondary data, the data used in this study is the annual financial statements have been audited in 2010, 2011 and 2012 to calculate the variable Debt, insider ownership, Institutional ownership, Company Size, collateral assets, while for calculating the dividend policy data used is the annual financial statements have been audited in 2011, 2012 and 2013. The results of this study indicate that the variable long-term debt has a significant influence and negatively related to dividend policy in an enterprise, while the variable size of the company and the collateral assets have influence significantly and positively related to dividend policy in a company. Insider ownership variable and Institutional ownership has no significant effect on dividend policy in a company. Keywords : Debt, Insider Ownership, Institutional Ownership, Company Size, collateral assets, agency cost and dividend policy 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya