Rostiyanti Lisnawahnida, Sona (2018) PENGARUH PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS), STRUKTUR KEPEMILIKAN, KEBIJAKAN UTANG DAN ARUS KAS BEBAS TERHADAP BIAYA KEAGENAN PADA BANK UMUM SYARIAHDI INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Pengawasan Dewan Pengawas Syariah(DPS), Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Publik, Kebijakan Utang dan Arus Kas Bebas terhadap Biaya Keagenan pada Bank Umum Syariah (BUS) yangterdaftar di Otoritas Jasa Keuangan (OJK)pada tahun 2011-2016.Penelitian ini menggunakan strategi asosiatif dan pendekatan kuantitatif, diukur menggunakan regresi linier berganda dengan Eviews Version 9.Data yang digunakanberupa data sekunder yang diperoleh melalui situs resmi milik Bank Umum Syariah (BUS) yang menjadi sampel.Sampel ditentukan berdasarkanmetode purpose sampling, dengan jumlah sampel sebanyak 11BUS. Hasil penelitian membuktikan bahwa Pengawasan Dewan Pengawas Syariah(DPS)berpengaruh positif dan signifikan terhadap Biaya Keagenan karena DPS pada BUS yang dijadikan sampel secara umum memiliki jabatan di institusi lain sehingga memungkinkan untuk mempengaruhi sikap indepensinya dalam pengawasan BUS. Kebijakan Utang berpengaruh positif dan signifikan terhadap Biaya Keagenan karena semakin besar hutang maka semakin besar risiko pailit yang dihadapi BUS. Arus Kas Bebas berpengaruh positif dan signifikan terhadap Biaya Keagenan karena kemungkinan akan menyebabkan manajemen bertindak oportunistik dengan menyalahgunakan arus kas bebas tersebut. Kepemilikan Manajerial dan Kepemilikan Publik tidak berpengaruh signifikankarena memiliki presentase yang masih sedikit yaitu dibawah 10%.Kepemilikan Institusional tidak berpengaruh signifikan karena jumlah rata�rata Kepemilikan Institusional oleh BUS mencapai sekitar 80% yang mengarah pada kepemilikan terkonsentrasi (pengendali). Kata Kunci :Biaya Keagenan, Dewan Pengawas Syariah, Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Publik, Kebijakan Utang dan Arus Kas Bebas This study aims to examine the influence of Sharia Supervisory Board (DPS), Managerial Ownership, Institutional Ownership, Public Ownership, Debt Policy and Free Cash Flow against Agency Costs at Sharia Commercial Banks (BUS) registered in the Financial Services Authority (OJK) in 2011- 2016. This study uses associative strategiesand quantitative approach, measured using multiple linear regression with Eviews Version 9. The data used is secondary data through the official website of the Sharia Bank (BUS) which is the sample. The sample is determined by purposive sampling method, with the number of samples of 11 BUS. The result of the research proves that Supervision of Syariah Supervisory Board (DPS) has a positive and significant effect on agency agency because DPS in BUS which is used as sample in general has positions in other institution so it is possible to influence its independent attitude in BUS supervision. Debt Policy has a positive and significant effect on Agency Agencies because of the greater debt, the greater the risk of bankruptcy faced by BUS. Free Cash Flow positively and significantly influences the Agency Agreement because it is likely to cause management to act opportunistically by abusing the free cash flow. Managerial Ownership and Public Ownership have no significant effect because they have a small percentage that is below 10%. Institutional ownership has no significant effect because the average amount of Institutional Ownership by BUS reaches about 80% which leads to concentrated ownership (control). Key words : Agency Cost, Sharia Supervisory Board,Managerial Ownership, Institutional Ownership, Public Ownership, Debt Policy and Free Cash Flow
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 26 Jan 2022 11:48 | ||||||||
| Last Modified: | 26 Jan 2022 11:48 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6856 |
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