The Influence of Corporate Governance and MD&A on Agency Costs

DOI

10.2991/978-2-38476-064-0_7How to use a DOI?

Keywords

agency cost; corporate governance,MD&A

Abstract

Agency cost is an economic concept that refers to the costs associated with the relationship between the “principal”, and the “agent”. There are many things that can affect agency cost. This article aims to discuss several corporate governance factors that can affect agency costs, these factors include: managerial ownership, institutional ownership, independent commissioners, female directors and Management discussion and analysis as moderating variables that aim to strengthen the positive influence on the variables. Corporate governance. This article is a qualitative research in the form of a literature review. The result of this literature review article is that theoretically managerial ownership, institutional ownership, independent commissioners, female directors, and MD&A has a negative effect on agency cost.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Masthuroh
AU  - Lindrianasari
AU  - Usep Syaipudin
PY  - 2023
DA  - 2023/05/30
TI  - The Influence of Corporate Governance and MD&A on Agency Costs
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 42
EP  - 49
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_7
DO  - 10.2991/978-2-38476-064-0_7
ID  - 2023
ER  -