Pengaruh debt to equity ratio, dividen, and faktor non keuangan terhadap agency cost

Abstract

This study examines the influence of board characteristic, corporate ownership, debt to equity ratio, and dividend to agency cost measured in terms of public accountant and audit committee. This research utilized a sample of 18 firms from Jakarta Stock Exchange for periods of 2004-2006. The result shows that only board commissioners influence agency cost measured by account public. And board of director, corporate ownership, debt to equity ratio, and dividend do not influence the agency cost.